The first ten days of Dhul-Hijjah have been singled out especially for great merits and excellences like no other days in the Islamic calendar. Allah in His infinite wisdom and mercy has chosen to dispense infinite spiritual blessing and rewards. Thanks to the high status these days enjoy, Allah has made them worthy of making an oath by them, when He says (By the Daybreak, by the Ten Nights) (Al-Fajr 89:1–2).
According to some Qur’an commentators or mufassirun, the ten nights mentioned here are none other than the first ten nights of Dhul-Hijjah; others, however, hold the view that these nights specifically refer to the last ten nights of Ramadan.