Fiqh-us-Sunnah Volume 1, Purification and Prayer, Fiqh 1.066C.

Section : What tayammum makes permissible.

After doing so, he is pure and may do any of the acts requiring prior purification, such as praying and touching the Qur’an. He does not have to perform it during the time of prayer, and he may pray as many prayers as he wishes (unless he nullifies it), exactly as he can after performing the regular ablution. Abu Zharr reported that the Prophet said, “The soil is a purifier for a Muslim, even if he does not find water for twenty years. Then if he touches water, that is, to make ablution, and so on, it would be good.” This is related by Ahmad and at-Tirmizhi, who said it is sahih.

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