Reference: Sharh ‘Umdatil-Fiqh – Tape No.7, Question No.33
Question: [Whilst in prayer] some people raise their index finger when the imaam mentions the name of Allaah during his recitation; so is this [raising of the finger in this manner] legislated?
Response: I do not know of any origin for this [act]; [that which I do know is that] this is to be done during the tashahhud when the index finger is raised at the testimony of tawheed, and other than that, it has not been legislated to raise the finger.