Page 238 - from Sifr 5 according to Konya manuscript (The corresponding page in Maymaniya edition)

And the imitator was obliged to purity by faith from that event that removed his faith by the sword or good suspicion, so he used tayammum with dirt when he lost water or was unable to use water [ Imitation in faith ] This is according to the doctrine of those who believe that tayammum is also a substitute for greater purity, so he considers tayammum to be in the case of a person in a state of impurity. As for the doctrine of those who believe that a person who is in a state of impurity should not perform tayammum, such as Ibn Masoud and others, he is the one who does not believe in imitation in faith. Rather, it is necessary to know God and what is obligatory for Him, and it is permissible and impossible based on theoretical evidence, and a group of theologians said this. [ Analogy in Sharia Rulings ] As for the fact that I mean tayammum instead of the minor purity, it is that it qualifies him as having occurred in a specific issue and not in faith, due to the lack of a text from the Qur’an or the Sunnah or consensus on that. Just as it is permissible for him to perform tayammum in this minor purity in exchange, it is permissible for him to make analogy in ruling on that matter. The issue is due to a common cause between this issue, in which there is no pronounced ruling, and another issue on which the ruling has been pronounced from the Qur’an, Sunnah, or consensus. [ Jurisprudence in Religion is not the analogy in rulings .] And our doctrine is that tayammum is not a substitute, but rather a purification .
	The Meccan Revelations by Sheikh Al-Akbar Muhyiddin Ibn Al-Arabi Page numbering corresponds to the Konya manuscript (out of 37 volumes) in the handwriting of Sheikh Muhyiddin Ibn Al-Arabi - Work is underway to complete this copy. (The cooresponding page in Maymaniya edition)

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