There is no suggestion that at the end of an old year or the beginning of a new year the records of deeds are closed and deeds are shown to Allah. Rather, deeds are shown to Allah twice daily, twice weekly and once yearly in Sha`ban. The texts indicate that the way of Prophet Muhammad is to do more acts of obedience at those times.

There is no basis in the Sunnah for saying du’a between one salam and the other during Tarawih prayer by saying “Subhanaka Rabbana wa bi hamdika Allahumma ighfir lana.”