Ishraq prayer and Duha prayer are both names of the same recommended salah. Its time starts a little after sunrise (approximately twenty minutes after sunrise) and it continues until the sun reaches its meridian; and it is recommended to pray it when the sun has risen high and the day has become hot. The minimum number of rak`ahs one would perform in Duha prayer is two, and the maximum number of rak`ahs that the Prophet (peace and blessings be upon him) performed were eight. However, the maximum number of rak`ahs that Prophet (peace and blessings be upon him) has mentioned is twelve. Some scholars say that there is no maximum limit to the number of rak`ahs that one may perform for Duha prayer.
In this regard,Sheikh Ahmad Kutty, a senior lecturer and Islamic scholar at the Islamic Institute of Toronto, Ontario, Canada, states: According to majority of scholars of Hadith and Fiqh, Duha Prayer, Al-Ishraq Prayer, and Al-Awwabin Prayer are all names of the same salah (ritual Prayer). It is a recommended Prayer without any fixed number of rak`ahs; its time proper starts a little after sun rise (approximately twenty minutes after sunrise) and extends up to the time of the declining of the sun from the meridian. The above view of the majority of scholars and jurists is based on the fact that there is no reason to make a distinction in the sources. A minority of scholars, however, have made a distinction between Al-Ishraq Prayer and Duha Prayer. According to them, Al-Ishraq Prayer is done after sunrise (around twenty or so minutes after) while Duha Prayer is done much later. There is no doubt that the first view is more authentic and more in conformity with the close study of the hadiths in this respect. Anyway, one must never make an issue out of this controversy, for, after all, it is an optional Prayer.
Moreover, it is preferred to perform it when the sun has risen high and the day has become hot. The prominent Azharite scholar, Sheikh Sayyed Sabiq, states in his well-known book, Fiqh us-Sunnah: The time for Duha begins when the sun is about a spear’s length above the horizon and it continues until the sun reaches its meridian. It is preferred to delay it until the sun has risen high and the day has become hot. Zayd ibn Arqam relates: “The Messenger of Allah (peace and blessings be upon him) went to the people of Quba’, and they were performing Duha, and he said: ‘The Prayer of devotion should be observed when the young, weaned camels feel the heat of the sun’” (Ahmad, Muslim, and At-Tirmidhi). Focusing on the number of rak`ahs of the Duha prayer, Sheikh Sayyed Sabiq, adds: The minimum number of rak`ahs to be prayed is two as mentioned in the hadith of Abu Dharr who reports that the Prophet (peace and blessings be upon him) said: “Charity is required from every part of your body daily. Every saying of ‘Glory be to Allah’ is charity. Every saying of ‘Praise be to Allah’ is charity. Every saying of ‘There is no God but Allah’ is charity. Every saying of ‘Allah is the Greatest’ is charity. Ordering the good is charity. Eradicating the evil is charity. And what suffices for that (as a charity) are the two rak`ahs of Duha” (Ahmad, Muslim, and Abu Dawud). The maximum number of rak`ahs that the Prophet (peace and blessings be upon him) performed was eight rak`ahs; whereas, the maximum number he mentioned was twelve rak`ahs. Some people, such as Abu Ja`far At-Tabari, Al-Mulaimi, and Ar-Ruwyani, say there is no maximum limit to the number of rak`ahs that one may perform for Duha. Al-`lraqi says, in the commentary on Sunan At-Tirmidhi: “None of the Companions or followers are known to have restricted it to twelve rak`ahs.” Sa`id ibn Mansur records that Al-Hasan was asked, “Did the Companions perform it?” He answered, “Yes … some of them would pray two rak`ahs and some of them would pray four rak`ahs. And some of them would continue until half the [early] day [had passed].” Ibrahim An-Nakha`i reports that Al-Aswad ibn Yazid was asked, “How many rak`ahs are to be prayed for Duha?” He answered, “As many as you wish.” Umm Hani narrates that the Prophet (peace and blessings be upon him) prayed eight rak`ahs of Duha and made the salam after every two rak`ahs (Abu Dawud). `A’ishah reports that the Prophet (peace and blessings be upon him) would pray four rak`ahs for Duha and would add to it whatever Allah willed” (Ahmad, Muslim, and Ibn Majah).