Concept:Tayammum is the dry ablution performed with clean earth when water is unavailable; like wudu, it is a ritual act that opens with niyyah (intention).
Explanation:Qur'an 5:6 says that if water cannot be found, the believer may seek clean earth and wipe the face and hands.
But the performance of tayammum is not started by wiping the face or hands.
The worshipper must first declare intention (niyyah) in the heart, making the act valid for worship.
After that, one strikes the clean earth lightly, wipes the face, and then wipes the hands.
Among the options listed, wiping the face, wiping the hands, and blowing the nostrils come later.
Therefore the first step is the declaration of intention.
Answer:Option B — declaration of intention.