Sayyid Ibn Tawus, in Iqbal al-A’mal, has mentioned that a number of prayers should be advisably offered at this night:
First Prayer: A one hundred unit prayer with Surahs al-Faatehah and al-Tawheed.
Second Prayer: A two unit prayer at the first of which Surahs al-Faatehah and al-An’am (No. 6) are recited and at the second unit Surahs al-Faatehah and Yasin (No. 36).
Third Prayer: A two unit prayer at each of which Surah al-Faatehah is recited once and Surah al-Tawheed is repeated eleven times is offered.
The Holy Prophet (s.a.w.a.) is reported to have said that whoever offers this prayer at this night and observes fasting the next day, which is the first day in the new year, the new year will be wholly good for him, and he will be saved throughout the year, and if he dies, he will be allowed Paradise.
Sayyid Ibn Tawus has also mentioned a lengthy supplicatory prayer to be said at the sight of the new moon of Muharram.