Next, it says:

لَيَالٍ عَشْرٍ (and by the Ten Nights...89:2) According Sayyidna Ibn ` Abbas ؓ Qatadah, Mujahid, Suddi, Dahhak, Kalbi and other leading commentators, the 'ten nights' refers to the [ first ] ten nights of Dhul Hijjah. It is recorded in Hadith that the Holy Prophet ﷺ said that the first ten days of Dhil Hijjah are the most meritorious days for Allah's worship. Every fast of the day is equivalent to fasts of the whole year. Worshipping Allah every night during this period is equivalent to worshipping Him on the night of Qadr. [ Transmitted by Tirmidhi and Ibn Majah with a weak chain of authorities from Abu Hurairah Mazhari ]. Abu-z-Zubair narrated from Sayyidna Jabir ؓ that the Holy Prophet ﷺ said: وَالْفَجْرِ وَلَيَالٍ عَشْرٍ (I swear by the dawn and by the Ten Nights' refers to the first ten days of Dhul Hijjah. Sayyidna Ibn ` Abbas ؓ said that these are the ten nights that are mentioned in the story of Prophet Musa علیہ السلام ; وَ اَتمَمنٰھَا بِعَشرٍ... then We supplemented them with ten' [ 7:142]. Thus these are the ten nights in the whole year which are most meritorious. Imam Qurtubi says that the Hadith reported by Sayyidna Jabir ؓ indicates that the ten nights of Dhul Hijjah are most meritorious, and that the same ten nights of Dhul Hijjah were designated for Prophet Musa (علیہ السلام) .