I say, and with God's guidance: Tayammum linguistically means to seek and intend, and to "yammama" means to aim for it. It comes in the sense of absolute intention. Allah, the Exalted, said: {And do not choose from it [the good] to spend, while you refuse the good thereof.} Al-Baqarah: 267. Terminologically, it is the name for wiping the face and hands with pure soil. Tayammum was not legislated for any other nation, but it was made a concession for us. Refer to: Al-Qamus 4: 195, Talabat Al-Talabah p. 10, Fath Al-Qadeer 1: 121, Al-Bahr Al-Ra'iq 1: 145, Rad Al-Muhtar 1: 230, Hashiyat Al-Shalabi 1: 38, and Allah knows best.