'Ali bin Abu Talib (May Allah be pleased with him) reported: The Prophet ﷺ used to perform two Rak'ah before the 'Asr prayer. Abu Dawud.
The importance of following this sunnah lies in its ability to bring us closer to Allah through acts of worship that He has prescribed for us. By performing these two Rak'ah regularly we can increase our faith in Him and become more mindful about how we live our lives according to His teachings. Furthermore, it serves as a reminder that all good deeds should be done with sincerity and humility so that they may be accepted by Allah Almighty.