'Abdullah bin 'Amr reported: It was narrated to me that the Messenger of Allah (ﷺ) had said: The prayer observed by a person sitting is half of the prayer. I came to him (ﷺ) and found him praying in a sitting position. I placed my hand on his head. He said: O 'Abdullah bin 'Amr, what is the matter with you? I said: Messenger of Allah, it has been narrated to me that you said: The prayer of a man in a sitting position is half of the prayer, whereas you are observing prayer sitting. He (the Holy Prophet) said: Yes, it is so, but I am not like anyone amongst you.
Hadith Referenceصحيح مسلم / كتاب صلاة المسافرين وقصرها / 735
Abdullah bin Amr said: It has been narrated to me that the Messenger of Allah ﷺ said: The Prayer of a man in sitting condition is half the prayer (wins him half the reward of prayer). I came to him and found him prayer in sitting condition. I placed my hand on my head (in surprise). He said: what is the matter, Abdullah bin Amr? I said; Messenger of Allah ﷺ you have been reported to me as saying: the prayer of a man in sitting condition is half the prayer, but you are praying in sitting condition. He said: yes, but I am not like one of you.
Shaykh Umar Farooq Saeedi
950. Commentary: ➊ It was a special characteristic of the Prophet sallallahu alayhi wa sallam that when he performed voluntary (nafl) prayers while sitting, he would receive the full reward. The noble Companions radi Allahu anhum ajma‘in used to think that the Prophet sallallahu alayhi wa sallam was bound by the religious rulings in the same way as the rest of the ummah. «آمَنَالرَّسُولُبِمَاأُنزِلَإِلَيْهِمِنرَّبِّهِوَالْمُؤْمِنُونَ ۚ»[البقره۔ 285] However, wherever his special characteristics have been mentioned, there is an exception. ➋ If a person performs voluntary prayer (nafl salah) while sitting without a valid excuse, he receives half the reward.
Source: Sunan Abu Dawood – Commentary by Shaykh Umar Farooq Saeedi, Page: 950
´It was narrated from ‘Abdullah bin ‘Amr that the Prophet (ﷺ) passed by him when he was praying sitting down. He said:` “The prayer of one who sits down is equivalent to half of the prayer of one who stands.”
Maulana Ataullah Sajid
Benefit: This applies in the case when one performs the prayer sitting without any valid excuse, such as some people who, after the obligatory prayers, perform two voluntary (nafl) prayers sitting without any excuse.
Source: Commentary on Sunan Ibn Mājah by Mawlānā ‘Atā’ullāh Sājid, Page: 1229