Abdullah bin Umar reported,

When the Messenger of Allah ﷺ began the prayer, he would raise his hands level with his shoulders. He would do the same when he said the takbir for bowing, and when he raised his head from bowing he would raise them in the same way, saying, "Allah hears whoever praises Him. Our Lord, to You belongs all praise." He did not do this during the prostration.

Nasai 1060

Sahih

أخبرنا سويد بن نصر قال أنبأنا عبد الله عن مالك عن ابن شهاب عن سالم

عن ابن عمر

أن رسول الله ﷺ كان إذا افتتح الصلاة رفع يديه حذو منكبيه وإذا كبر للركوع وإذا رفع رأسه من الركوع رفعهما كذلك أيضا وقال سمع الله لمن حمده ربنا ولك الحمد وكان لا يفعل ذلك في السجود

النسائي 1060صحيح
Contents
Reference
Commentary
Ayat
Collection
Sunan Nasai Sughra
Book
Placing the hands between the knees in bowing
Chapter
What the imam says when he raises his head from ruku
Numbering
Darussalam 1060
Nasai 1060