The ruling on fasting the last days of the Hijri year

Question:
Honorable Shaykh, what is the ruling on fasting the last days of the year in order to conclude the year with fasting?

Answer:
My brothers, there is no specific Sunnah prescribed by the Shari'ah for this. This is a convention adopted by the Companions solely for dating transactions. There is no Sunnah from the Lawgiver that specifies a date, saying, "When such and such time has passed, the year is complete and a new year begins."
Every month is the beginning of a year and the entry into a new year. Whenever twelve months have passed, the year ends and a new one begins, at any time. This is a matter the Companions agreed upon solely for dating letters. One does not fast in the last days of the Hijri year, because this is not established. It is not reported from the Prophet (peace and blessings be upon him) either the determination of the year or the legislation of fasting at this time. So do not attach rulings to the Hijri year ever, except for knowing the date only. Yes.