Issue 346: There are five obligatory steps in performing Tayammum:

1- Making intention

2- Tapping both palms at the same time on a thing which Tayammum is valid on it.

3- Stroking the entire forehead with both palms, from the spot where one’s hair grows down to the eyebrows and above the nose.

4- Passing the palm of one's left hand over the back of the right hand.

5- Passing the palm of one's right hand over the back of the left hand (“palm” in such rules refers to the inner surface of the hand including the fingers)

Issue 347: To make certain that one has wiped the entire surface of the back of their hands, they must do the wiping from slightly above the wrist, but it is not necessary to wipe the surface in between the fingers.

Issue 348: To perform Tayammum, one must take off their rings and remove any thing which may intervene between the palms and the surface to be stroked.

Issue 349: All the above mentioned steps of Tayammum must be performed with the intention of Tayammum and obeying the order of God. The intention must also specify whether the Tayammum is being offered instead of a Wudhu or a Ghusl, and if it is offered instead of a Ghusl, then what Ghusl it is. This is the way to make one's intention for Tayammum.