Musnad Abu Ya'la al-Mawsili 105:29

Hajjaj narrated to us, Ya'qub narrated to us, my father narrated to us, from Muhammad ibn Ishaq, Muhammad ibn Muslim ibn 'Abd Allah ibn Shihab narrated to me, from 'Ubayd Allah ibn 'Abd Allah ibn 'Utbah, from 'Abd Allah ibn 'Abbas, from 'Ammar ibn Yasir, who said: I was among the people when the concession regarding wiping with the soil was revealed when we did not find water. He said: So we struck a strike with the hands upon the soil for the face, and we wiped it with one wiping. He said: Then we struck another strike for the hands, and we wiped them with it up to the shoulders, the back and the palm.