What is the benefit of the Duha prayer, and are two rak'ahs sufficient for it, and is one who abandons it sinful?

The benefit of the Duha prayer lies in attaining the reward associated with it, as it suffices for 360 acts of charity. This is based on what Muslim narrated from Abu Dharr, from the Prophet, peace and blessings be upon him, who said: "Upon every joint of one of you there is charity due every morning. Every 'Tasbihah' (saying 'Subhan Allah') is a charity, every 'Tahmidah' (saying 'Alhamdulillah') is a charity, every 'Tahlilah' (saying 'La ilaha illallah') is a charity, every 'Takbirah' (saying 'Allahu Akbar') is a charity, enjoining good is a charity, and forbidding evil is a charity. And two rak'ahs of Duha prayer suffice for all of that." The minimum number of rak'ahs for the Duha prayer is two.