Rising from rukūʿ

سَمِعَ اللّٰهُ لِمَنْ حَمِدَهُ

samiʿa llāhu liman ḥamidah

Allah hears the one who praises Him

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Source · al-Bukhārī 789; Muslim 392

Said while rising from the bow. The perfect سَمِعَ expresses certainty or a wish ('Allah has heard / may Allah hear'); لِمَنْ is لِ + مَنْ 'for whoever', and ـهُ at the end of حَمِدَهُ is the object pronoun 'Him'.