Note: It is mentioned in Mirqaat that this is a Sunnah of travelling. However, when one is ascending the stairs of his house or Masjid, then he should begin with the right foot and say Allahu Akbar even though it is only one stair. At the time of descending, begin with the left leg and recite Subhanallah although it is only a small decline. There is hope that one will receive the reward of practicing on a Sunnah. Mulla Ali Qari R.A. has mentioned the wisdom in saying Allahu Akbar at the time of ascension, that although apparently we are going higher but O Allah! We are not high. Highness and greatness are only for You. While descending, a person says Subhanallah because we are low and O Allah! You are free from lowness.