Mishkat al-Masabih 4 Prayer كتاب الصلاة 223

وَعَن مَالك بن الْحُوَيْرِث قَالَ: كَانَ رَسُولُ اللَّهِ صَلَّى اللَّهُ عَلَيْهِ وَسَلَّمَ إِذَا كَبَّرَ رَفَعَ يَدَيْهِ حَتَّى يُحَاذِيَ بِهِمَا أُذُنَيْهِ وَإِذَا رَفَعَ رَأْسَهُ مِنَ الرُّكُوعِ فَقَالَ: سَمِعَ اللَّهُ لِمَنْ حَمِدَهُ فَعَلَ مِثْلَ ذَلِك. وَفِي رِوَايَة: حَتَّى يُحَاذِي بهما فروع أُذُنَيْهِ

Malik b. al-Huwairith said that when God’s Messenger said the takbir he raised his hands and placed them opposite his ears, and when he raised his head after bowing and said, “God listens to him who praises Him,” he did the same. A version has, “and placed them opposite the tops of his ears.” (Bukhari and Muslim.)