When I do that--not in years, I confess--I suppose it's my forearms, my hands, and my neck and upper back, because I bend over my work in a way that's terrible posture. (I notice it, sit straight, and as soon as I forget, I bend over again.)
If the hand sewing involves piercing something with your needle which resists piercing, like canvas or leather, the biceps will get involved, too.
Maryn, who used to sew and craft more than she does now