Sayydina Ibn Masud (RA) reported that the Prophet (SAW) said, When one of you goes into ruku, he must recite three times : (Glory be to my Lord, the Mighty). His bowing is complete (on that), and this is the least (that he may recite). And when he goes into prostration, he must recite three times: (Glory be to my Lord, the Most High). His prostration is complete (on that), and this is the least (that he may recite).’