(735) To raise both hands on saying the ﬁrst Takbir simultaneously with opening the Salat (prayer)
Narrated Salim bin `Abdullah: My father said, Allah's Apostle used to raise both his hands up to the level of his shoulders when opening the prayer; and on saying the Takbir for bowing. And on raising his head from bowing he used to do the same and then say Sami`a l-lahu liman hamidah, Rabbana wa laka l-hamd. And he did not do that (i.e. raising his hands) in prostrations.