What is the wisdom behind the legislation of the prostration of recitation (sujud at-tilawah)? What is its evidence and what is its manner of performing it?

Allah Almighty has legislated the prostration of recitation to manifest complete servitude and submission to Him when a Muslim recites or listens to a verse whose meaning calls for prostration to Allah. It is required of the reciter of the Quran more than of the listener.

The basis for its legislation is found in the words of Allah Almighty Who says, “Then what is [the matter] with them that they do not believe? And when the Quran is recited to them, they do not prostrate [to Allah]” (Quran, 84:20–21) and “Indeed, those who were given knowledge before it—when it is recited to them—they fall upon their faces in prostration”
(Quran, 17:107). Moreover, Abu Huraira (may Allah be pleased with him) narrated that the Messenger of Allah (peace and blessings be upon him) said, “When the son of Adam recites a verse of prostration and prostrates, Satan withdraws and weeps, saying, ‘Woe to me! The son of Adam was commanded to prostrate and he prostrated, so Paradise is for him; I was commanded to prostrate but I refused, so the Fire is for me’”
(recorded by Muslim in his Sahih).

 

The manner of performing the prostration of recitation

The reciter or listener says ‘Allahu Akbar’ and prostrates, whether from a standing or sitting position, without bowing (rukuʿ). They are then to say ‘Allahu Akbar’ again upon rising, without reciting the tashahhud or making taslim.

And Allah Almighty knows best.