323 - Al-Walid said: Abu 'Amr informed me, from al-Zuhri, that he used to say—regarding Tayammum—: "To the shoulders," and sometimes he would say: "To the armpits."
324 - Al-Walid said: Khulayd informed me, from al-Hasan, who said: "Tayammum is two strikes: one strike for the face, and one strike for the hands up to the elbows."
325 - Al-Walid said: I mentioned the statement of those who say: "Tayammum is one strike for the face and the hands up to the elbows" to Abu 'Amr, Sa'id ibn 'Abd al-'Aziz, and Ibn Jabir. They informed me from Makhul that he said: "One strike for the face, then the palms."
326 - Al-Walid said: Ibn Jabir said: I saw Makhul perform Tayammum more than once: one strike for the face and the palms. He said: And Makhul interprets the verse of the Qur'an regarding Wudu': "wipe your faces and your hands [as far as the elbows]" and the verse of Tayammum: "wipe your faces and your hands from it," then he excludes from it: "up to the elbows." He said: "[Just as in the verse] 'And the thief, male and female, cut off their hands.'" Makhul said: "The hand of the thief is only cut off from the joint."
(1) This is how it appears in the original, and the correct reading is: "He did not exclude from it: 'up to the elbows'", meaning: in Tayammum.