Sitting before Performing the Tahiyyatul Wudhu Salaah

Q: Salaah-104: Some people sit down in the Masjid before standing up to perform their Tahiyyatul Wudhu and other salaahs. Is it Sunnah to do so?

Answer: Amongst the etiquette of the Masjid is for a person to perform the Tahiyyatul Masjid when entering the Masjid before sitting down. Therefore, sitting down first is contrary to the Sunnah (unless one has a valid excuse). Rasulullaah SAW. said, "When any of you enters the Masjid, he should perform two Rakaahs salaah before sitting down." And Allaah knows best what is most correct.

Fatawa Rahimiyyah vol.2