The whole prayer

Standing again

Rising from the bow

Allah hears the one who praises Him — and you answer.

سَمِعَ اللهُ لِمَنْ حَمِدَهُ · رَبَّنَا وَلَكَ الْحَمْدُ

Samiʿa Allāhu li-man ḥamidah · Rabbanā wa laka l-ḥamd

Allah hears the one who praises Him. Our Master, and to You belongs all praise.

Why it is said here

This is the one moment in the prayer that is a straight exchange. You announce that Allah hears whoever praises Him, and then immediately you praise Him — putting yourself in the sentence you just said. The Prophet ﷺ said the angels say it with you, and whoever's words meet theirs has his past sins forgiven.