سم الله الرحمن الرحيم
The noble Shaykh Salih bin Fawzan al-Fawzan –may Allaah preserve him- was asked the following question:
(As for) the end of the year, does it have any merit in the legislation (of al-Islaam)? Are there any congratulations (on that day)? Is there a celebration at the end of the year, or the coming of a new year? What is your view may Allaah bless you?
No, it does not have any merit over the rest of the days; and there is no Congratulating (one another) in it, and there is nothing specific to it more than the other days.
And everyday is the end of a year in comparison to (that day in) the past year. Thus the days succeed one another, and there is no merit for some days over other days being that Allaah has made in them a lesson and a gain for (His) slaves and a reminder for (His) slaves.
*Note: The Shaykh –may Allaah preserve him- does not intend the days which the evidences have indicated their merit over other days such as the two days of ‘eid, the day of ‘arafah and so on. And Allaah knows best.
Abu ‘Atiyah Mahmood bin Muhammad