bears it on behalf of the follower. Thus, if the imam does not sit, what is prescribed for the follower is likewise not to sit, due to the Prophet’s ﷺ statement: “The imam has only been appointed to be followed” (1). This is also because the follower sits in the imam’s second rak'ah, although it is his own first, in order to follow the imam; and because the follower omits the first tashahhud, though it is obligatory, in order to follow the imam.
Likewise, the follower sits in the imam’s second rak'ah, although it is his own first—in other words, if he joins the Dhuhr or Asr prayer in its second rak'ah, he sits in the first rak'ah of his own prayer, which is the imam’s second. And the follower omits the first tashahhud in his own second rak'ah, which is the imam’s third. All of this is done in order to follow the imam.
Shaykh al-Islam Ibn Taymiyyah, may Allah have mercy on him, mentioned that if the imam does not sit for the rest sitting, it is preferable for the follower likewise not to sit, so as to fulfill proper following (2). Similarly, if the imam sits for the rest sitting, it is preferable for the follower to sit; indeed, he must do so, lest he precede the imam, even if he himself does not consider such sitting prescribed. This is in order to follow the imam, for the Lawgiver is keen that the imam and follower should act in unison.
As for something that entails neither lagging behind the imam nor preceding him, the follower acts according to what he considers correct.
An example is where the imam does not hold that raising the hands is prescribed when saying the takbir for bowing, when rising from bowing, and when standing after the first tashahhud, while the follower considers it recommended. In that case, he does so, because it does not entail lagging behind the imam