It is Meccan, and it is said to be Medinan, and its verses are 5 [revealed after 'Abasa]. 'In the name of Allah, the Most Gracious, the Most Merciful.'

The greatness of the Qur'an is from three aspects: the first is that its revelation is attributed to Him, making it exclusive to Him without others;

the second is that it came with His pronoun without His apparent name, bearing witness to His nobility and independence from being pointed out; and the third is the elevation of the time in which it was revealed. It has been narrated that it was revealed all at once on the Night of Decree from the Preserved Tablet to the lowest heaven. Then Gabriel conveyed it to the scribes, and then it was revealed to the Messenger of Allah, blessings and peace be upon him, in stages over twenty-three years.

And from Al-Shabi: the meaning is that we began its revelation on the Night of Decree, and they differed regarding its time, with most of them saying that it is in the month of Ramadan during the last ten nights on its odd nights. Most opinions suggest it is the seventh of them, and perhaps the reason for concealing it is so that one who seeks it may worship more during many nights: seeking to coincide with it, so that their worship increases and their reward multiplies, and that people do not become reliant on its appearance to attain its virtue, thus neglecting other nights.

The meaning of the Night of Decree is the night of determining matters and their decrees, from His saying: 'In it is decreed every wise matter.' It is said that it is named so because of its significance and honor over all other nights. 'And what will make you know what the Night of Decree is?' means: and your knowledge has not reached the ultimate virtue of it and the highest elevation of its status. Then it clarifies that it is better than a thousand months, and the reason for its elevated virtue to this extent is what is found in it of religious benefits that He mentioned:

the descent of the angels and the Spirit, the separation of every wise matter, and it was mentioned in specifying this period that the Messenger of Allah, blessings and peace be upon him, mentioned a man from the Children of Israel who wore armor in the way of Allah for a thousand months. The believers were amazed by that, and their deeds fell short, so they were given a night that is better than the duration of that warrior. [Narrated by Ibn Abi Hatim and others through Ibn Khalid from Ibn Abi Najih from Mujahid, with the omission of the phrase 'and their deeds fell short.']

And it is said that in the past, a man was not called a worshiper until he worshiped Allah for a thousand months, so they were given a night that if they revive it, they are more deserving to be called worshipers than those worshipers. It descends to the lowest heaven, and it is said: to the earth, and the Spirit is Gabriel. It is said: a creation from the angels whom the angels do not see except on that night. 'From every matter' means it descends for every matter that Allah has decreed for that year to come. And it was recited: 'from every person,' meaning: for every human being. It is said: they do not encounter a believer or a believing woman except that they greet them on that night. 'Peace it is' means: it is nothing but safety, meaning: Allah does not decree in it except safety and goodness, and in others, He decrees affliction and safety. Or: it is nothing but peace due to the abundance of greetings upon the believers. And it was recited: 'Matal', with the 'l' opened and closed.

From the Messenger of Allah, blessings and peace be upon him: 'Whoever recites Surah Al-Qadr will be given a reward like that of one who fasts Ramadan and revives the Night of Decree.' [Narrated by Al-Thalabi, Al-Wahidi, and Ibn Mardawayh with their chain to Abu Ibn Ka'b.]