On Monday's "Mad Money" show on CNBC, Jim Cramer said that while yesterday's rally was fueled by a resurgence of confidence in the government's economic plans, the foundation of any rally is the stocks that are powering it, such as the top 10 biggest-percentage gainers in the S&P 500.

For example,

Exxon Mobil

(XOM) - Get Report



, which he owns for his

Action Alerts PLUS charitable account, confirmed the increase in the price of crude oil.

On Tuesday, Exxon closed down $1.15, or 1.6%, at $69.38. Chevron fell 21 cents, or 0.3%, to a $68.94 close.

He also saw signs of strength in financial stocks such as


(JPM) - Get Report


Wells Fargo

(WFC) - Get Report

, which both gained 24% on Monday, as well as

Bank of America

(BAC) - Get Report


JPMorgan closed down $2.39, or 8.3%, at $26.47 on Tuesday, while Wells Fargo was down 10.2% at $15.56, and BofA fell 6.9% to $7.26.

He singled out tech stocks


(MSFT) - Get Report



(IBM) - Get Report

and pointed to gains in

Procter & Gamble

(PG) - Get Report



(GE) - Get Report



(T) - Get Report

as additional signs that the rally could continue.

Microsoft and IBM closed down 2.6% at $17.86 and down 0.4% at $98.30, respectively, on Tuesday. Procter & Gamble closed down 1.4% at $47.06, GE was up a penny at $10.44, and AT&T was down 2.2% to close at $26.32.

As a dividend play, Cramer recommended

Air Products

(APD) - Get Report

. "Dividends have never been so important," he said. Air Products currently yields 3.3%, and Cramer says the company earns more than twice what it needs to cover the payout.

On Tuesday, Air Products traded up 54 cents, or 1%, to close at $56.44.

At the time of publication, Cramer was long GE, JPMorgan, Wells Fargo and Chevron.

Jim Cramer is a director and co-founder of TheStreet.com. He contributes daily market commentary for TheStreet.com's sites and serves as an adviser to the company's CEO. Outside contributing columnists for TheStreet.com and RealMoney.com, including Cramer, may, from time to time, write about stocks in which they have a position. In such cases, appropriate disclosure is made. To see his personal portfolio and find out what trades Cramer will make before he makes them, sign up for

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