اللّهُـمَّ ما أَصْبَـَحَ بي مِـنْ نِعْـمَةٍ أَو بِأَحَـدٍ مِـنْ خَلْـقِك ، فَمِـنْكَ وَحْـدَكَ لا شريكَ لَـك ، فَلَـكَ الْحَمْـدُ وَلَـكَ الشُّكْـر
Allahumma maa ‘asbaha bee min ni’matin, ‘aw bi’ahadin min khalqika faminka wahdaka laa shareeka laka,
O Allaah, whatever blessing has been received by me or anyone of Your Creation is from You alone, You have no partner. All praise is for you and thanks is to You.
When you say this in the evening, you should say:
Allaahumma maa ‘amsaa bee..: “O Allaah, as I..enter this evening…”
Whoever recites this in the morning, has completed his obligation to thank Allaah for that day; and whoever says it in the evening, has completed his obligation for that night.
Abu Dawood 4/318, An-Nasaai ‘Amalul-Yawm wal-Laylah (no.7), Ibn As-Sunni (no.41), Ibn Hibban no.2361). Its chain of transmission is good (Hasan), Ibn Baaz, p.24.