In wudu, the Qur'an says:
وَأَيْدِيَكُمْ إِلَى الْمَرَافِقِ
Meaning: Wash your hands and arms up to the elbows.
The Hanafi analysis extends the arm boundary to tayammum as a substitute. Washing with water and wiping with earth remain different acts, which explains some of the competing interpretations.
Opening interactive controls...
Tayammum: Valid Reasons, Conditions, and Method
In wudu, the Qur'an says:
وَأَيْدِيَكُمْ إِلَى الْمَرَافِقِ
Meaning: Wash your hands and arms up to the elbows.
The Hanafi analysis extends the arm boundary to tayammum as a substitute. Washing with water and wiping with earth remain different acts, which explains some of the competing interpretations.