When is the takbīrat al-intiqāl (transition takbīr) for the next rakʿah after the sitting for rest: upon rising from prostration or upon standing for the rakʿah? And does it differ from the normal takbīrat al-intiqāl?

The "jalsat al-istiraahah" (short sitting rest) is a debated issue. The majority of scholars hold that it is not prescribed, unlike the Shafi'is and a narration from Ahmad. The most apparent view is that it is a Sunnah due to the Prophet (peace be upon him) performing it.

The worshiper says "Allahu Akbar" when raising his head from the second prostration, then sits for the short rest, and thereafter rises without saying "Allahu Akbar." Ibn Qudamah mentioned that the takbir (saying "Allahu Akbar") occurs at the beginning of raising the head from prostration and ends when standing upright. If one sits for the short rest, then he rises to stand without takbir. The majority of Shafi'is hold that one says "Allahu Akbar" when raising his head from prostration, extending the takbir until he stands upright, and sits for the short rest in between. They also have a view, consistent with the Hanbalis, that one rises after the rest without takbir. The first description is the most apparent.