Sahih Muslim Book 4, Hadith Number 764.

Chapter : The desirability of raising the hands apposite the shoulders at the time of beginning the prayer and at the time of bowing and at the time of returning to the erect position after bowing.

Abu Salama reported: Abu Huraira led prayer for them and recited takbir when he bent and raised himself (in ruku’ and sujud) and after completing (the prayer) he said: By Allah I say prayer which has the best resemblance with the prayer of the Holy Prophet (may peace be upon him) amongst you.