Delaying the 'Isha' Prayer
Question :
What is the ruling on delaying the 'Isha' prayer until a late hour?
Answer:
It is better for the 'Isha' prayer to be delayed to its later time. The more it is delayed, the better, unless it be for a man, because if a man delays it, he misses the congregational prayer, and it is not permissible for him to delay it and miss the congregational prayer. As for women in their houses, the more they delay the 'Isha' prayer, the better it is for them, but they should not delay it past midnight.
Source:
Ibn 'Uthaimin
Fatawa Islamiyah, Vol. 2 Page 239
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