Sahih Muslim – Vol.1 – Book IV – Chapter CLVII – P.212

The desirability of raising the hands apposite the shoulders at the time of beginning the prayer and at the time of bowing and at the time of returning to the erect position after bowing.

(759) Ibn Umar reported that the Messenger of Allah, peace be upon him, when he stood up for prayer, used to raise his hands apposite the shoulders and then recited takbir (Allahu Akbar), and when he was about to bow he again did like it and when he raised himself from the ruku (bowing posture) he again did like it, but he did not do it at the time of raising his head from prostration.

(762) Malik b. Huwairith reported:  The Messenger of Allah, peace be upon him, raised his hands apposite his ears at the time of reciting the takbir (i.e. at the time of beginning the prayer) and then again raised his hands apposite the ears at the time of bowing and when he lifted his head after bowing, he said:  Allah listened to him who praised Him, and did like it (raised his hands up to the ears).

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