It is narrated from Sayyiduna Abdullah bin Mas'ud (may Allah be pleased with him) that the Messenger of Allah (peace and blessings be upon him) used to take three breaths (while drinking water) from a vessel; at each breath he would mention the name of Allah, and at the last of them he would give thanks to Allah.
Imam al-Tabarani (may Allah have mercy on him) said: "No one narrated this hadith from Abu Wa'il except al-Mu'alla bin Irfan, and Musa bin A'yan is alone in narrating it."
Hadith Referenceالمعجم الأوسط / باب الهاء / 9290
Hadith Takhrij«أخرجه البزار فى «مسنده» برقم: 1751، والطبراني فى «الكبير» برقم: 10475»