حَدَّثَنَا عُثْمَانُ بْنُ أَبِي شَيْبَةَ، حَدَّثَنَا شَرِيكٌ، عَنْ عَاصِمِ بْنِ كُلَيْبٍ، عَنْ أَبِيهِ، عَنْ وَائِلِ بْنِ حُجْرٍ، قَالَ رَأَيْتُ النَّبِيَّ صلى الله عليه وسلم حِينَ افْتَتَحَ الصَّلاَةَ رَفَعَ يَدَيْهِ حِيَالَ أُذُنَيْهِ - قَالَ - ثُمَّ أَتَيْتُهُمْ فَرَأَيْتُهُمْ يَرْفَعُونَ أَيْدِيَهُمْ إِلَى صُدُورِهُمْ فِي افْتِتَاحِ الصَّلاَةِ وَعَلَيْهِمْ بَرَانِسُ وَأَكْسِيَةٌ ‏.‏

Narrated Wa'il ibn Hujr: I witnessed the Prophet (PBUH) raise his hands in front of his ears when he began to pray. I then came back and saw them (the people) raising their hands up to their chest when they began to pray. They wore long caps and blankets. Translation Not Available

Book Ref: Sunan Abi Dawud Book 2 Hadith 728
Web Ref:  Sunan Abi Dawud Book 3 Hadith 727