there are two distinct matters: that for which tayammum is performed and that from which it is performed; and the author has combined them.

Thus, two intentions are necessary: …

The first is the intention of that for which one performs tayammum, so that we know what this tayammum permits him to do. The reason for this is that, according to the school’s position, tayammum permits acts of worship but does not remove ritual impurity (1). A higher-ranking act cannot be permitted by intending a lower-ranking one. Thus, if he intends by his tayammum to perform the voluntary Fajr prayer, he may not perform the obligatory prayer with it. But if he intends the obligatory prayer, he may perform the voluntary prayer with it, because the voluntary prayer is lower in rank, and what is lower may be permitted by intending what is higher.

The second is the intention of that from which one performs tayammum: minor or major ritual impurity.

The author’s statement, “or something else,” means bodily impurity alone.

For example, if someone incurs minor ritual impurity and wishes to perform the Dhuhr prayer, he is told: Intend tayammum from minor ritual impurity, and intend it for the Dhuhr prayer.

As for purification with water, if he intends the prayer without ritual impurity occurring to his mind, his ritual impurity is removed. Likewise, if he intends to remove ritual impurity without the prayer occurring to his mind, his ritual impurity is removed, and he may perform the obligatory prayer with it.

But if we adopt the sounder view—that tayammum purifies and removes ritual impurity—then its intention is treated like the intention for wudu.

Thus, if he intends to remove ritual impurity, it is valid; and if he intends the prayer—even a voluntary one—it is valid, his ritual impurity is removed, and he may perform the obligatory prayer with it.

If he intends one of them, it does not suffice for the other, …

His statement, “If he intends one of them, it does not suffice for the other,” means: if he intends