Are the rows in prayer—after the first row—equal in virtue, or does the virtue decrease gradually (the second is better than the third, and the third is better than the fourth, and so on)?

The best rows for men are the first ones, then the ones following them. As for the rows for women, if they pray alone, the best of their rows are the first. However, if they pray with men in a single congregation and there is no barrier between them, then the best of their rows are the last, based on the hadith narrated by Abu Hurairah, who said: The Messenger of Allah, peace and blessings be upon him, said: "The best rows for men are the first, and the worst are the last. And the best rows for women are the last, and the worst are the first." What is meant by "worst of the rows" is the least in reward and virtue, and the furthest from what the Sharia desires, while the "best" is the opposite.