Authentic Traditions reveal that the account of a person’s activities of the last year is closed this evening and simultaneously fresh account is opened for the New Year. In this night Allaah Kareem passes of His Knowledge of every individual’s activities in the year ahead to the angels concerned.

It is revealed to us in Traditions that in this night Allaah [Ta’aalaa] proclaims: Is there any seeker of deliverance from sins? Then I forgive him his sins. Is there any seeker of happiness? Then I make him happy. Is there any seeker of provisions? Then I provide him with provisions. Is there any seeker? Is there any seeker?

The giver is bent upon giving In this night. Where is the taker? If the taker is sleeping, he is the loser.

Therefore,  Almighty Allaah’s Beloved Prophet (Blessing of Allaah Kareem and Peace be on him), the Mercy for the universe, has advised is to keep awake the whole night and occupy ourselves in the recitation of the Holy Qur’aan, voluntary namaaz (Nafl), visiting the graveyard and putting forth supplications before the Almighty Allaah for the fulfillment of our material as well as spiritual desires.