It is a religious innovation to single out the twenty-seventh night of Ramadan for performing the 'Umrah.
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The Shaykh : Among the religious innovations that some of the common people approve of with their own minds, without having any proof from the Shari'ah, is their singling out the twenty-seventh night for performing the 'Umrah, the twenty-seventh night of Ramadan for performing the 'Umrah, to the extent that they perform it in great numbers on this night. This is undoubtedly a religious innovation, for the Prophet (peace and blessings be upon him) did not say, "Perform the 'Umrah on the twenty-seventh night," nor did he say, "Whoever performs the 'Umrah on the Night of Decree with faith and seeking reward, Allah will forgive him what has passed of his sins." Rather, he said: Jami` at-Tirmidhi 939Sahih (Darussalam) Therefore, the 'Umrah on the first night of Ramadan is like the 'Umrah on its last night, and on the fifth like the twenty-fifth, and on the tenth like the twentieth. As for the virtue of the 'Umrah, Ramadan is all equal, because the Prophet (peace and blessings be upon him) did not distinguish between them. The twenty-seventh night is not singled out for the 'Umrah; rather, what is singled out for the Night of Decree and attended to in it is standing in night prayer, due to the saying of the Prophet (peace and blessings be upon him): Sunan an-Nasa'i 2193Sahih (Darussalam)
