is for the tashahhud, whether the first or the final one. If the prayer consists of four or three rak'ahs, it is the first tashahhud; otherwise, it is the final one.
“In the iftirāsh posture”: its meaning has already been explained. Iftirāsh means placing the left foot beneath one’s buttocks as though it were a cushion, while extending the right foot out to the right side and keeping it upright.
“His hands are upon his thighs …”
His statement, “and his hands are upon his thighs,” may be understood as a circumstantial clause modifying the subject of “he sits”; that is, he sits while his hands are upon his thighs. It may also be understood as an independent clause. In either case, the meaning is that in this sitting he places his hands upon his thighs.
The apparent meaning of his words is that he does not bring them forward so that they rest upon the knees, since the knee marks the end of the thigh and is not part of it. Thus, the right and left hands are placed upon the thighs without reaching the level of the knees; rather, they are placed at their edge. For if they reached the level of the knees, they would extend beyond the thigh. Accordingly, he does not cup his left knee with his left hand, nor place his right hand upon the edge of his thigh. This is what the author stated. However, the sunnah indicates that both practices are prescribed: placing the hands upon the thighs, and cupping the left knee with the left hand while placing the right hand upon the edge—that is, the end—of the thigh. Both are established manners (1).
Accordingly, we say that the hands have two manners of placement when raising them, in prostration, and while sitting.