Abu Musa said to ʿAbdullah bin Masʿud, "If one does not find water (for ablution) can he give up the prayer?" ʿAbdullah replied, "If you give the permission to perform Tayammum they will perform Tayammum even if water was available if one of them found it cold." Abu Musa said, "What about the statement of ʿAmmar to ʿUmar?" ʿAbdullah replied, "ʿUmar was not satisfied by his statement." (Using translation from Bukhārī 345)
عَبْدُ اللهِ نَعَمْ إِنْ لَمْ أَجِدِ الْمَاءَ شَهْرًا لَمْ أُصَلِّ لَوْ رَخَّصْتُ لَهُمْ فِي هَذَا كَانَ إِذَا وَجَدَ أَحَدُهُمُ الْبَرْدَ قَالَ هَكَذَا يَعْنِي التَّيَمُّمَ وَصَلَّى قُلْتُ وَأَيْنَ قَوْلُ عَمَّارٍ لِعُمَرَ قَالَ إِنِّي لَمْ أَرَ عُمَرَ قَنَعَ بِقَوْلِ عَمَّارٍ