Sayyiduna Abu Hurairah (may Allah be pleased with him) reports that the Noble Prophet (peace and blessings be upon him) said: "O Abu Hurairah! When you perform ablution, say: ﴿بِسْمِ اللّٰهِ وَالْحَمْدُ لِلّٰهِ﴾ 'In the name of Allah and all praise is for Allah.' Your guardian angels do not rest at all from the time of this ablution until you break it; rather, they continue to record good deeds."