It was narrated that Malik bin Huwairith said that when the Messenger of Allah ﷺ said Allahu Akbar, he would raise his hands until they were close to his ears; when he bowed in Ruku’ he did likewise, and when he raised his head from Ruku’ he did likewise.
أَنَّ رَسُولَ اللَّهِ ﷺ كَانَ إِذَا كَبَّرَ رَفَعَ يَدَيْهِ حَتَّى يَجْعَلَهُمَا قَرِيبًا مِنْ أُذُنَيْهِ وَإِذَا رَكَعَ صَنَعَ مِثْلَ ذَلِكَ وَإِذَا رَفَعَ رَأْسَهُ مِنَ الرُّكُوعِ صَنَعَ مِثْلَ ذَلِكَ