The last 10 days of Ramadan are blessed by Allah with unique virtues. Among such virtues is that Laylat Al-Qadr (the Night of Decree) is among them. About this Night, Allah, The Most Exalted, Says (what means): “Ha, Meem. By the clear Book. Indeed, We sent it down during a blessed night. Indeed, We were to warn [mankind]. On that night is made distinct every precise matter - [Every] matter [proceeding] from Us. Indeed, We were to send [a messenger]. As mercy from your Lord. Indeed, He is the Hearing, the Knowing.” [Qur’an 44:1-6]
Allah sent down the Qur’an on this Night which He, The Most Exalted, described as blessed. It was reported from a group of the Salaf (righteous predecessors) – including Ibn ‘Abbaas, Qataadah, Sa’eed ibn Jubayr, ‘Ikrimah, Mujaahid and others, may Allah be pleased with them - that the night on which the Qur’an was sent down was Laylat Al-Qadr.
The phrase (which means): “On that night is made distinct every precise matter,” indicates that on this night the destiny of all creatures for the coming year is decreed. On that night it is written who will live, who will die, who will be saved, who will be doomed, who will be destined for Paradise, who will be destined for Hell, who will be granted honour, who will be humiliated, where drought and famine will occur, and everything else that Allah Wills in that year. 
Ibn ‘Abbaas, may Allah be pleased with him, said: “You may see a man furnishing his home or ploughing his field, and he is one of those who are going to die,” i.e., it has been decreed on Laylat Al-Qadr that he is one of those who are going to die (in the coming year). And it was said that on this night, the destiny of people is shown to the angels.
The meaning of “Qadr” is veneration or honour, i.e. it is a night that is venerated because of its special characteristics, and because the one who stays up during this night becomes a person of honour. And it was said that Qadr means constriction, in the sense that the knowledge of precisely when this night is, is hidden. Al-Khaleel ibn Ahmad, may Allah have mercy upon him, said: “It was called Laylat Al-Qadr because the earth is constricted by the great numbers of angels on that night, and Qadr means constriction.”
It was also said that Qadr means Qadar (decree), i.e., that on this night the decrees for the coming year are ordained, as Allah Says (what means): “On that night is made distinct every precise matter.” [Qur’an 44:4]and because the decrees of Allah are decided and written down on this night.
So Allah has called it Laylat Al-Qadr, because of its great value and high status with Allah, and because so many sins are forgiven and so many faults are concealed during this night. For it is the night of forgiveness, as it was reported that the Prophet, sallallaahu `alaihi wa sallam, said: “Whoever stays up during Laylat Al-Qadr out of faith and in the hope of earning the reward of Allah, all his previous sins will be forgiven.” [Al-Bukhaari and Muslim]
Allah has given this night special characteristics which make it unique, such as:
1.      It is the night on which the Qur’an was sent down, as we have stated above. Ibn ‘Abbaas, may Allah be pleased with him, said: “Allah sent down the Qur’an at one time from Al-Lawh Al-Mahfooth (the Preserved Tablet in the Seventh Heaven) to Bayt Al-‘Izzah (House of Pride) in the first Heaven, then it was revealed to the Messenger of Allah, sallallaahu `alaihi wa sallam, in stages according to events over 23 years.” [Ibn Katheer]
2.      Allah described it as being better than a thousand months, as He Says (what means): “The Night of Decree is better than a thousand months.” [Qur’an 97:3]
3.      Allah described it as being blessed, as He Says (what means): “Indeed, We sent it down during a blessed night.” [Qur’an 44: 3]
4.      On this night, the angels and the Spirit [Jibreel (Angel Gabriel)] descend, “i.e., many angels descend on this night because it is so blessed, and the angels come down when the blessings and mercy of Allah come down, just as they come down when the Qur’an is recited, and they surround the circles of Thikr (gatherings where Allah is mentioned), and they spread their wings for the one who sincerely seeks knowledge, out of respect for him.” [Ibn Katheer]
Jibreel is specifically mentioned as a sign of respect for him.
5.      This night is described as peace, i.e., it is safe, for the devils cannot do any evil or cause any harm on this night, as Mujaahid, may Allah have mercy upon him, said: “On this night, many people are saved from punishment because of what they do to worship Allah, The Most Exalted.”
6.      Allah Says (what means):“On that night is made distinct every precise matter.” [Qur’an 44:4], the affairs of that year are dispatched from the Preserved Tablet to the angels who record the decrees: who will live, who will die, what provision people will be given, what will happen until the end of that year, every matter of ordainments is decreed, and it cannot be altered or changed. [Ibn Katheer]
All of this is already known to Allah before it is even written down, but He makes known to the angels what is to happen, and commands them to do whatever they are enjoined to do.
7.      Allah revealed a Chapter concerning this night which will be recited until the Day of Resurrection, in which He mentions the honour and great value of this night. This is the Chapter in which Almighty Allah Says (what means): “Indeed, We sent the Qur’an down during the Night of Decree. And what can make you know what is the Night of Decree? The Night of Decree is better than a thousand months. The angels and the Spirit descend therein by permission of their Lord for every matter. Peace it is until the emergence of dawn.”  [Qur’an 97:1-5]
The verse (which means): “And what can make you know what is the Night of Decree?” [Qur’an 97:2] serves to draw attention to the importance and great significance of this night.
The verse (which means): “The Night of Decree is better than a thousand months.” Means that worship during it is better than worship during a thousand months (which means over eighty three years). This is a great virtue, the value of which no one can fully understand except The Lord of the Worlds, The Most Exalted.
Article source: http://www.islamweb.net/emainpage/


Muslims urged to increase worship in last 10 days of Ramadan
The Ministry of Awqaf (Endowments) and Islamic Affairs has urged Muslims to increase their worship in the last 10 days of the holy month of Ramadan and pay Zakat al-Fitr.
In a statement yesterday, the ministry highlighted Laylat Al-Qadr as an opportunity for Muslims to compete in acts of worship and religious obedience, and emphasised the importance of  Zakat al-Fitr.
It added that the wisdom behind Zakat al-Fitr is to help the poor and prevent them from asking for charity on the day of Eid. It also explained that the Zakat that one person must pay is two and a half kg of food to the poor.