It is narrated from Abu al-Jawza' that Sayyiduna Ibn Abbas (may Allah be pleased with them both) said concerning this statement of Allah Almighty, "So pray to your Lord and sacrifice" [Surah al-Kawthar: 2], that what is meant by it is placing the right hand upon the left hand on the chest in prayer.
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الصلاة / 2339