The saying of Allah the Most High: “Verily, We have sent it (i.e. this Qur’an) down in the Night of al-Qadr (Decree). And what will make you know what the Night of al-Qadr is? The Night of al-Qadr (is better than a thousand months (i.e. worshipping Allah in that night is better than worshipping Him for one thousand months). Therein descend the angels and the Rooh [Jibraa’eel (the angel Gabriel)] by Allah’s Permission with all Decrees. (All that night), there is peace (and goodness from Allah for His believing slaves) until the appearance of dawn.” [Surah al-Qadr, 97:1-5]

Explanation:

The saying of Allah, the Most High: “Verily, We have sent it (i.e. this Qur’an) down in the Night of al-Qadr (Decree)...” means: Verily, the Lord of Might and Majesty has revealed the Qur’an - the whole of it, at one time - from al-Lawh al-Mahfooth (the Preserved Tablet) down to as-Samaa’ ad-Dunyaa (the lowest heaven).
“…the Night of al -Qadr (Decree)...” - means: during the Night of Judgment and Decree, during which the decrees for the whole year are decided, based upon the saying of Allah, the Most High: ‘Verily, We have sent it (this Qur’an) down on a Blessed Night (i.e. the Night of al-Qadr). Verily, We are ever warning (mankind). In this night every matter is decided and decreed.” [Surah ad-Dukhaan, 44:4]
The saying of Allah, the Most High: “…And what will make you know what the Night of al-Qadr (Decree) is?...” - is an announcement concerning the greatness of its status [with Allah]. How could it not be so, when every matter is decided (i.e. the decrees of Allah are made known) during this night?
The saying of Allah, the Most High: “…The Night of al-Qadr (Decree) is better than a thousand  months…”  means that righteous deeds done during this night - like Salaah, recitation of the Qur’an, supplication - are better than all of the worship that one can perform in one thousand months which do not include the Night of al-Qadr, one thousand months being equal to eighty-three (83) years and four (4) months.
The saying of Allah, the Most High: “…Therein descend the angels and the Rooh [Jibraa’eel (Gabriel)] by Allah’s Permission…” – means that al-Malaa’ikah (Angels) along with ar-Rooh, i.e. Jibraa’eel (Alaihis-Salaam) descend by the permission of their Lord with (the decrees for) every affair.
This means that they descend accompanied by every matter that Allah, the Most High, has predecreed, decided to bring into existence, and written it in al-Lawh al-Mahfooth (the Preserved Tablet, above the Heavens).
The saying of Allah, the Most High: “…(All that night), there is peace (and goodness from Allah to His believing slaves) until the appearance of dawn,” - means that there is Salaam (safety and security) from every evil - from the setting of the sun until the break of dawn - and Salaam greetings of peace from al-Malaa’ikah (the Angels) upon the worshippers (of Allah), the believing men and believing women.
Seek the Night of al-Qadr in the last 10 (nights) of the month of Ramadan [due to the Khair (Good) and Barakah (Blessings) that it brings with it].
The Prophet (sallallaahu ‘alaihi wa sallam) said: “Indeed, this month has come to you, in it is a night which is better than a thousand months. Whoever has been deprived of it has definitely been deprived of all Khair (Good); and no one is deprived of its Khair (Good) except a Mahroom (one who is deprived and denied all good).” [Ibn Maajah. See: Saheeh al-Jaami’, 1/447, no. 2247]
Yes, it is just as he (sallallaahu ‘alaihi wa sallam) has said! If there is one night which is equal to the worship of one thousand months, and a person is not desirous of it, nor seeks it out, then such a person is - By Allah! - deprived of all Khair (Good). And we seek refuge in Allah, the Most High [from such a condition]!
The saying of the Messenger of Allah (sallallaahu ‘alaihi wa sallam): “...Seek it (Laylatul-Qadr) in the odd nights of the last 10 nights of Ramadan…” - should not be understood to mean the 27th night, as some people think. Some of them go so far as to celebrate during this night with food and drink and staying up all night in the Masjid. And some of them do not perform the Night Prayers in Ramadan except on the 27th night. This has not been conveyed from the Allah and His Messenger, nor did anyone from as-Salaf as-Saalih (the Righteous Predecessors) do it.


The poor and the needy are the recipients of Zakatul-Fitr
Question: A poor employee works at the same company as me. Two days ago, his wallet - containing his ATM card and other identity documents - was stolen. On the same day, his monthly salary was withdrawn by an unknown person, which means that he lost his salary as well as his identity documents. Out of sympathy, a group of the company’s employees tried to collect a sum of money from other employees to support him. My question is: Is it permissible to contribute to this with the intention of paying Zakatul-Fitr?
Fatwa: All perfect praise be to Allah, the Lord of the worlds. I testify that none is worthy of worship except Allah and that Muhammad, sallallaahu ‘alaihi wa sallam, is His slave and Messenger.
May Allah reward you for your sympathy towards your colleague as well as for your kind endeavour to support him. As for paying zakah to him, it is permissible if he is a legal recipient of the zakah and one of the poor, even on a temporary basis. Allah Almighty says (what means): {Zakah expenditures are only for the poor and for the needy and for those employed to collect [zakah]...} [Qur’an 9:60]
If he owns money, but not enough for his sustenance, then he is considered poor as well. This is because poverty means need. Allah Almighty says (what means): {O mankind, you are the poor to Allah, while Allah is the Free of need, the Praiseworthy.} [Qur’an 35:15]
‘The poor to Allah’ means ‘in need of Him’.
If he has enough money other than his salary, then it is impermissible to give him zakah because of the verse of the Qur’an mentioned above. Also, the Prophet, sallallaahu ‘alaihi wa sallam, said: “Zakah may not be given to a rich man or to one who is strong and healthy enough (to earn his living).” [Abu Dawood and At-Tirmithi]
This is applicable to zakah in general. As for Zakatul-Fitr (post-Ramadan obligatory charity), it has to be given to two types of recipients, the poor and the needy. If this person is regarded as poor or needy, after he had been stolen from, then you are allowed to pay him Zakatul-Fitr. Here, you should be careful about two things:
First: Most of the scholars hold the opinion that Zakatul-Fitr must be given as foodstuff, and they forbid paying its monetary value.
Secondly: Most of the scholars hold the opinion that it must not be given before its due date, which is in the morning of the Eid, before the prayer, or one or two days in advance. This is prescribed for one who pays it by himself. As for the one who delegates another one to do so, he has to pay it early enough so that the deputy can pay it to the poor on time.
Allah knows best.
Source: The Ministry of Awqaf and Islamic Affairs