Sha’bān is the month where last year’s account of good & bad actions for every individual ascends to Allāh. As we know, there are four instances when our actions ascend to Allāh: the daily record, weekly record, yearly record, & the whole life record. 
We are encouraged to do good and seek repentance especially in these instances.
The daily record ascends twice, as the actions of the night ascend in the morning, and the actions of the day ascend in the night. It is due to this that it is from the Sunnah to seek forgiveness in the morning and the evening, as we want our sins to be forgiven before they ascend, and we want it to ascend while we are in a righteous state. Continue reading