Musnad Ahmad 648:16

Abu Mu'awiyah narrated to us, Al-A'mash narrated to us, from Shaqiq, who said: I was sitting with Abu Musa and Abdullah. Abu Musa said: "O Abu Abd al-Rahman, what do you think if a man does not find water and remains in a state of major ritual impurity (janabah) for a month; should he perform tayammum?" He said: "No, even if he does not find water for a month." Abu Musa said to him: "Then how do you deal with this verse in Surah al-Ma'idah: 'And you do not find water, then perform tayammum with pure soil'?" Abdullah said: "If they were granted a concession in this, they would soon perform tayammum with soil whenever the water became cold for them, and then pray." Abu Musa said to him: "Is it only for this reason that you disliked it?" He said: "Yes." Abu Musa said to him: "Have you not heard the statement of Ammar: 'The Messenger of Allah (ﷺ) sent me for a need, and I became in a state of major ritual impurity, and I did not find water, so I rolled in the soil as a beast rolls. Then I came to the Messenger of Allah (ﷺ) and mentioned that to him. He said: "It would have been enough for you to say..." and he struck his hand on the ground, then wiped one of them with the other, then wiped his face with them.'" (Al-A'mash did not mention the palms). Abdullah said to him: "Have you not seen that Umar was not convinced by the statement of Ammar?" Abu Abd al-Rahman said: My father said: Abu Mu'awiyah said once: "He struck his hands on the ground, then shook them off, then struck his left hand on his right, and his right on his left, over the palms, then wiped his face."