Is it permissible to make tayammum with concrete?

Dear Brother / Sister,

Tayammum is made with things that are originally soil like sand, lime, plaster, stone, marble, cement, unglazed tiles, unglazed plates, unglazed bowls, pots, etc., roof tiles, bricks and concrete – even if they do not have any dust.

Tayammum is made by wiping the hands on a wall that has lime, soil or stone on it. The easier one can be preferred.

The tayammum (dry ablution) performed for ghusl and for wudu is the same.

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