Abu Hurayrah (Allāh be pleased with him) reported that Allāh's Messenger (ﷺ) said:
"The most virtuous fast after Ramadan is Allāh’s month al-Muharram, and the most virtuous prayer after what is prescribed is the night prayer."
[Muslim: 1163]
Al-Qurtubi may Allah have mercy upon him said regarding this Hadīth:
"It is the most virtuous (month to fast after Ramadhān) - and Allah knows best - due to the reason that Al-Muharram is the first (month) of the renewed year, which its Ramadhān has not yet come.
So, it is opened/commenced with fasting, which is from the most virtuous of acts, and which the Messenger ﷺ informed us that it is an illumination. So whenever the (individual) opens his year with illumination, he can walk through the remainder of it (with illumination). And Allāh knows best."
[Al-Mufhim: 3/235]
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