Duha Prayer entails great reward as the Prophet (peace and blessings be upon him) equals it to giving 360 charities. Ahmad and Abu Dawud record from Buraydah that the Prophet (peace and blessings be upon him) said, “In a human (body) there are 360 joints and man must make a charity for each one.” The people said, “Who can do that, O Messenger of Allah?” He responded, “One may cover the mucus that one finds in the mosque or remove something harmful from the road. If one could not do that, he could pray two rak`ahs of Duha and that will be sufficient for him.”
Sheikh Sayyed Sabiq states in his well-known book, Fiqh us-Sunnah: 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).