Bulugh al-Maram 2 The Book of Prayer كتاب الصلاة 152

وَعَنْ اِبْنِ عُمَرَ -رَضِيَ اَللَّهُ عَنْهُمَا- { أَنَّ اَلنَّبِيَّ – صلى الله عليه وسلم -كَانَ يَرْفَعُ يَدَيْهِ حَذْوَ مَنْكِبَيْهِ إِذَا اِفْتَتَحَ اَلصَّلَاةَ , وَإِذَا كَبَّرَ لِلرُّكُوعِ , وَإِذَا رَفَعَ رَأْسَهُ مِنْ اَلرُّكُوعِ } مُتَّفَقٌ عَلَيْهِ 1 1 – صحيح . رواه البخاري (735) ، ومسلم (390) .

Narrated Ibn ‘Umar (RA): The Prophet (صلى الله عليه وسلم) used to raise his hands parallel to his shoulders when he started the prayer (by saying Allahu Akbar), when he uttered the Takbir to bow and when he raised his head from the Ruku’ (bowing posture). [Agreed upon].