وَيَنْقُضُ التَّيَمُّمَ كُلُّ شَيْءٍ يَنْقُضُ الْوُضُوءَ، وَيَنْقُضُهُ أَيْضًا رُؤْيَةُ الْمَاءِ إِذَا قَدَرَ عَلَى اسْتِعْمَالِهِ. وَلَا يَجُوزُ التَّيَمُّمُ إِلَّا بِصَعِيدٍ طَاهِرٍ.
Meaning: Everything that nullifies wudu nullifies tayammum; seeing water also nullifies it if one can use the water. Tayammum is valid only with pure earth-material.
There are two categories: ordinary nullifiers of wudu and restoration of the ability to use water.