وَيَجُوزُ التَّيَمُّمُ لِلصَّحِيحِ الْمُقِيمِ فِي الْمِصْرِ إِذَا حَضَرَتْ جَنَازَةٌ وَالْوَلِيُّ غَيْرُهُ، فَخَافَ إِنِ اشْتَغَلَ بِالطَّهَارَةِ أَنْ تَفُوتَهُ صَلَاةُ الْجَنَازَةِ، فَلَهُ أَنْ يَتَيَمَّمَ وَيُصَلِّيَ.
Meaning: A healthy town resident may perform tayammum for a funeral prayer if the funeral is present, someone else is the guardian, and making wudu would cause the funeral prayer to be missed.
This is a narrow concession associated with a particular funeral prayer that cannot normally be repeated at will.