Please recommend a moisturizing exfoliating scrub that is good for dry skin.

I have dry skin.

They say scrubbing is bad for the skin, but if I don't, it gets even whiter and flaky, so I can't help but scrub my skin.

I have extremely dry skin, to the point where I still feel dryness even after applying a generous amount of oil.

Please recommend a moisturizing exfoliating scrub that I can use with confidence even on extremely dry skin like this.

I will be moisturizing separately even after using a scrub, but if there is a scrub that makes me wonder if it can really be this moisturizing, please recommend it.