Musannaf Ibn Abi Shayba 1:649

Abu Bakr narrated to us, he said: Waki’ informed us, he said: Sharik narrated to us, from Marzuq Abu Bakir, from Sa’id ibn Jubayr, he said: A man asked Ibn Abbas, he said: "We seek out pasture, and we do not find water, so should we perform wudu with milk?" He said: "No, upon you is tayammum."