عَنْ أَبِي هُرَيْرَةَ رَضِيَ اللَّهُ عَنْهُ قَالَ قَالَ رَسُولُ اللَّهِ صَلَّى اللَّهُ عَلَيْهِ وَآلِهِ وَسَلَّمَ يَنْزِلُ رَبُّنَا تَبَارَكَ اسْمُهُ كُلَّ لَيْلَةٍ حِينَ يَبْقَى ثُلُثُ اللَّيْلِ الْآخِرُ إِلَى سَمَاءِ الدُّنْيَا فَيَقُولُ مَنْ يَدْعُونِي فَأَسْتَجِيبَ لَهُ مَنْ يَسْأَلُنِي فَأُعْطِيَهُ مَنْ يَسْتَغْفِرُنِي فَأَغْفِرَ لَهُ حَتَّى يَطْلُعَ الْفَجْرُ فَلِذَلِكَ كَانُوا يُفَضِّلُونَ صَلَاةَ آخِرِ اللَّيْلِ عَلَى صَلَاةِ أَوَّلِهِ
Narrated from Sayyiduna Abu Hurairah, may Allah be pleased with him, the Messenger of Allah, peace and blessings be upon him, said: When the last third of the night remains, Allah Almighty descends towards the sky of the world and says: Who will call upon Me so that I may answer his call? Who will ask of Me so that I may grant him? Who will seek forgiveness from Me so that I may forgive him? This continues until dawn breaks. That is why people prefer the prayer at the end of the night over the beginning of the night.