وَقَالَ ابْنُ عَبَّاسٍ: إِنَّمَا الْمَاءُ مِنَ الْمَاءِ فِي الِاحْتِلَامِ. رَوَاهُ التِّرْمِذِيُّ وَلَمْ أَجِدْهُ فِي الصَّحِيحَيْنِ
Ibn ‘Abbas said that “Water is necessary only when there is an emission” applies to a dream.
Tirmidhi transmitted it, but I have not found it in the two Sahihs.