سنن ابن ماجه

It was narrated from Abu Zubair that Jabir bin ‘Abdullah would raise his hands when he began the prayer, and when he bowed, and when he raised (his head) from Ruku’ he would do likewise, and he said: “I saw the Messenger of Allah (ﷺ) doing that.” (One of the narrators) said: “Ibrahim bin Tahman (one of the narrators) raised his hands to his ears.”