Sunan Abi Dawud Book 5, Hadith 38
The Prophet (ﷺ) said: If anyone sits in his place of prayer when he finishes the dawn prayer till he prays the two rak'ahs of the forenoon, saying nothing but what is good, his sins will be forgiven even if they are more than the foam of the sea.
While we were present with Abu Dharr, he said: In the morning, alms are due for him, ever fast is alms, every pilgrimage is alms, every utterance of "Glory to be Allah" is alms, every utterance of "Allah is most great" is alms, every utterance of "Praise be to Allah" is alms. The Messenger of Allah (ﷺ) recounted all such good works. He then said: Two rak'ahs which one prays in the Duha serve instead of that.
The Prophet (ﷺ) said: Prayer followed by a prayer with no idle talk between the two is recorded in Illiyyun.