سنن أبي داود

‘Abd Allah b. Umar said: The Messenger of Allah (ﷺ) used to raise his hands opposite his shoulders when he began prayer, then he uttered takbir (Allah is most great) in the same condition, and then he bowed. And when he raised his back (head) after bowing he raised them opposite his shoulders, and said: “Allah listens to him who praises Him.” But he did not raise his hand when he prostrated himself; he rather raised them when he uttered the takbir (Allah is most great) before bowing until his prayer is finished.