The Dhuha prayer could be performed in two, four, six or eight Rakaat. The time begins after the sun rises up until it is above the horizon by the length of a spear (approximately 20 minutes) and remains until the mid-noon. The best time is to perform it after passing one-fourth of the daytime.
It is reported that:
صَلَاة الضحى تَجْلِبُ الرِّزْقَ وَتَنْفِي الفَقْرَ
The Duha prayer brings livelihood and prevents poverty.
Another hadith says:
يُصْبِحُ عَلى كُلِّ سُلامَى مِنْ أَحدِكُمْ صَدَقةٌ: فكُلُّ تَسْبِيحةٍ صدقَةٌ، وكُلُّ تَحْمِيدَةٍ صَدَقَةٌ، وَكُلُّ تَهْلِيلَةٍ صَدَقَةٌ، وكُلُّ تَكْبِيرةٍ صدقَةٌ، وَأَمْرٌ بِالمعْرُوفِ صَدقَةٌ، وَنَهْيٌ عَنِ المُنكَرِ صدقَةٌ. وَيُجْزِيءُ مِنْ ذلكَ ركْعتَانِ يَرْكَعُهُما منَ الضُّحَى [1]
The Prophet (ﷺ) said, “In the morning, charity is due on every joint bone of the body of everyone of you. Every utterance of Allah’s Glorification (i.e., saying Subhan Allah) is an act of charity, and every utterance of His Praise (i.e., saying Al-hamdu lillah) is an act of charity and every utterance of declaration of His Greatness (i.e., saying La ilaha illAllah) is an act of charity; and enjoining M’aruf (good) is an act of charity, and forbidding Munkar (evil) is an act of charity, and two Rak’ah Duha prayers which one performs in the forenoon is equal to all this (in reward).” .
If one prays four rakaat he can read surat والشمس وضحاها in the first Rakaa, Sura وَالليْلِ in the second Rakaa, Sura وَالضُّحَى in the third Rakaa and Sura أَلَمْ نَشْرَحْ in the fourth Rakaa.
The Author makes an important point here by saying that one should offer Dhuha prayer (forenoon prayer) by remembering about sudden death. It is possible that sudden death can come at any time. One should be prepared to face death by doing as many good deeds as possible. Remembering of death increases the quality of the worship and it increases the sincerity of the worshippers.
The Prophet r says:
اُذْكُرِ الَموْتَ في صَلاتِكَ، فَإِنَّ الرَّجُلَ إِذَا ذَكَرَ الَموْتَ فِي صَلَاتِهِ لَحَرِيُّ أَنْ يُحْسِنَ صَلَاَتهُ[2]
Remember death in your prayers. If a man remembers death in his prayer, chances are that his prayer will be very good.
Remembering death is one of the best ways to increase our I’man and Taqwa. It reduces our attachment to worldly affairs. It prevents people from doing wrong to others. It makes a man satisfied with his earnings and stops him from adopting the methods of cheating and stealing. It saves the tongue from lies and slander..