It is narrated from Sayyiduna Wa'il bin Hujr (may Allah be pleased with him); he said: "I saw the Prophet (peace and blessings be upon him): when he (peace and blessings be upon him) began the prayer, he would raise his hands to below his ears."
Hadith Referenceالمعجم الكبير للطبراني / باب الواو / 18268