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."
عَبْدُ اللَّهِ لَوْ رَخَّصْتُ لَهُمْ فِي هَذَا كَانَ إِذَا وَجَدَ أَحَدُهُمُ الْبَرْدَ قَالَ هَكَذَا يَعْنِي تَيَمَّمَ وَصَلَّى قَالَ قُلْتُ فَأَيْنَ قَوْلُ عَمَّارٍ لِعُمَرَ قَالَ إِنِّي لَمْ أَرَ عُمَرَ قَنِعَ بِقَوْلِ عَمَّارٍ