Sunan an-Nasa'i, Book 12, Hadith 27 (In-Book) ⓘ

'Alqamah bin Wa'il said: "My father told me: 'I prayed behind the Messenger of Allah and I saw him raise his hands when he started to pray, and when he bowed, and when he said: Sami' Allahu liman hamidah (Allah hears the one who praises Him)" like this.'" And (one of the narrators) Qais pointed towards his ears.

أَخْبَرَنَا سُوَيْدُ بْنُ نَصْرٍ، قَالَ أَنْبَأَنَا عَبْدُ اللَّهِ بْنُ الْمُبَارَكِ، عَنْ قَيْسِ بْنِ سُلَيْمٍ الْعَنْبَرِيِّ، قَالَ حَدَّثَنِي عَلْقَمَةُ بْنُ وَائِلٍ، قَالَ حَدَّثَنِي أَبِي قَالَ، صَلَّيْتُ خَلْفَ رَسُولِ اللَّهِ صلى الله عليه وسلم فَرَأَيْتُهُ يَرْفَعُ يَدَيْهِ إِذَا افْتَتَحَ الصَّلاَةَ وَإِذَا رَكَعَ وَإِذَا قَالَ ‏ "‏ سَمِعَ اللَّهُ لِمَنْ حَمِدَهُ ‏" ‏ ‏.‏ هَكَذَا وَأَشَارَ قَيْسٌ إِلَى نَحْوِ الأُذُنَيْنِ ‏.‏