How is Tayammum [dry wash] performed for the dead person?

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The person performing the Tayammum [dry wash] should tap one hand on any materials from the earth, such as stones, marble, bricks, sand, or soil. Then he should wipe his hand over the whole face of the deceased person. He then should tap material’s from the earth again with one hand and wipe each hand of the deceased person up to his/her wrist.