It is narrated from Sayyiduna Wa'il bin Hujr (may Allah be pleased with him); he said: "I prayed with the Messenger of Allah (peace and blessings be upon him), and I saw him (peace and blessings be upon him) raising his hands up to his ears."
Hadith Referenceالمعجم الكبير للطبراني / باب الواو / 18265