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Does one say the morning blessings if he did not sleep at night?
The definition of not having slept:  One who did not sleep for a period of thirty minutes at night is considered as if he did not sleep at all. If one is in doubt as to the amount of time he slept, then those blessings which require one to sleep in order to be allowed to be said, are to be said without the mentioning of G-d’s name. The following are the laws of the blessings that he may recite.
Al Netilas Yadayim: According to the ruling in Shulchan Aruch one is to wash hands without a blessing. However the Chabad custom is to wash hands with a blessing.
Asher Yatzar: One does not recite Asher Yatzar unless he used the bathroom beforehand.
Elokaiy Neshama: According to the ruling in the Siddur one is to omit the blessing of Elokaiy Neshama. However the Chabad custom is to say it. See
Blessings of “Hanosen Lasechvi Binah” until “Hagomel Chassadim Tovim”: One is to recite all the fifteen morning blessings [starting from Hanosen Lasechvi Binah until Hagomel Chassadim Tovim] even if he did not sleep the night before and hence did not receive their corresponding benefits. Nevertheless, if possible, it is proper for one to receive the pleasures of as many blessings as he can.
Birchas Hatorah: The blessing is recited after Alos.
From when may the above blessings be recited if one did not sleep the previous night? If one did not sleep the night before and hence did not receive the benefit that corresponds to a particular blessing, such as he did not switch clothing, then that blessing may only be said after Alos [daybreak]. [If however he received the corresponding benefit after midnight then he may say that blessing even before Alos.] Hence if one heard the rooster crow after midnight he may say the blessing of Lasechvi Bina. If however he heard the rooster crow before midnight then the blessing may not be said until Alos.
If one did not sleep at night for a period of thirty minutes the Chabad custom is to recite all the morning blessings [including Al Netilas Yadayim, Elokaiy Neshama and Hamaavir Sheiyna] from after Alos. This however is with exception to Asher Yatzar which may only be said if one went to the bathroom. One may not say these blessing prior to Alos unless one received their corresponding pleasure.
If one is in doubt if he slept for sixty breaths may the morning blessings be said prior to Alos?
If one is in doubt as to whether he slept for sixty breaths, he should be stringent and wait until daybreak to say the blessings which he has not received their corresponding pleasure. Those blessings which require one to sleep in order to be allowed to be said are to be said without the mentioning of G-d’s name.
Which Alos is one to follow with regards to saying Birchas Hashachar?
One is to be stringent in this regard to follow the opinion which states that Alos begins 72 minutes prior to sunrise.
 Ketzos Hashulchan 5/5
 Ketzos Hashulchan 5/2
 46/7; Siddur; Ketzos Hashulchan 5/6
 The blessing of Hamaavir Sheiyna until Hagomel Chassadim Tovim: Some Poskim [Ateres Zahav 46/6; Elya Raba brought in M”B 46/24] rule that if one did not sleep the night before he is not to say the blessing of Hamaavir Sheiyna, being that it is said for removing the slumbers of sleep from one’s eyes. [see Admur 46/7 in parentheses] Other Poskim however rule it is to be recited. [Shaareiy Teshuvah 46/12 in name of Arizal; Birkeiy Yosef 46/12; Kaf Hachaim 46/49; Shulchan Hatahor 46/8; Aruch Hashulchan 46/13; Ben Ish Chaiy Bracha 3; Oar Letziyon 2/4-9] The following Poskim rule one is to hear the blessing from another person: Peri Megadim 46 A”A 2; Shaareiy Teshuvah 46/12; M”B ibid; Siddur Yaavetz; Chayeh Adam 8/9; Derech Chaim; Birchas Habayis 35/2; Likkutei Mahrich; Toras Chaim Sofer 7.
Ruling of Admur: According to the Siddur and Shulchan Aruch 46/7 one is to recite the blessing of Hamaavir Sheiyna even if he did not sleep the night before. [Ketzos Hashulchan 5/6] Regarding why according to the Siddur one does not recite Elokaiy Neshama but does recite Hamaavir Sheiyna-see Ketzos Hashulchan 5 footnote 8 and Shaar Hakolel 1/10
 This follows the practiced custom that the morning blessings are said in gratitude for the general pleasure that people receive, as explained in the previous Halacha. Thus one says all the above mentioned blessings every morning, despite not having slept the night before.
 Thus one is to try to change at least one clothing, put on a belt and hat prior to saying the blessings. This is done in order to suspect for the first opinion mentioned in background which is stringent in this matter. Although this ruling is not recorded in the Siddur the Ketzos Hashulchan 5/6 records this ruling after bringing the ruling of the Siddur.
 Siddur; 47/7; Ketzos Hashulchan 5/6; See also 4/13 that the washing is to be done after Alos; This is not mentioned in previous Poskim. Tehila Ledavid 4/10 questions this matter of whether one must wait until Alos to say blessings that he did not receive pleasure from. He brings support from 47/13 that according to the Rama it is not necessary. Piskeiy Teshuvos 46/15 writes it is proper to suspect for these words of Admur in the Siddur.
Other Opinions: The Mekubalim rule that one is to recite all the morning blessings from after midnight, even if one did not sleep at night and did not receive their corresponding blessings. [Kaf Hachaim 46/49 in name of Rashash in Nehar Shalom and Arizal; brought also in Shalmei Tzibur 46 and Zechor Leavraham 1/300]
Yair Hayom versus Alos: In the Siddur Admur uses the term Alos while in the Shulchan Aruch 47/7; 47/9 and in the Siddur regarding Birchas Hatorah the term “Yair Hayom/Daylight” is used. Vetzaruch Iyun as to whether there is a difference between Yair Hayom and Alos. Seemingly there is no difference as Admur states that one may say the blessings starting from Alos [Siddur] and Yair Hayom [Siddur by Birchas Hatorah] and if there were a difference this would create a contradiction in Admur in the Siddur. Nevertheless it remains to be understood why Admur uses different terms each time. See glosses of Rav Raskin on Siddur p. 16 and 22.
 The reason for waiting until after Alos: Seemingly the reason for this is because it is not applicable for one to say a blessing based on the worldly custom prior to the common time that people of the world receive these pleasures. [See Tehila Ledavid ibid]
 Regarding saying the blessings before day break, from Admur in Siddur and from Ketzos Hashulchan 5/6 it is implied that it has the same Halachic status as one who has slept and woke up before daybreak, in which the ruling is that one may say any blessing for which he has already received the corresponding pleasure. This is implied from the fact that he writes that if one heard the rooster crow before dawn then he may say the blessing of Hanosen upon hearing it. Seemingly the same should apply if he received the corresponding benefits of other blessings. This is also implied from the wording of the Siddur “and he did not yet become obligated in them” implying that it is possible to not sleep and nevertheless become obligated in them prior to dawn.
 Siddur; 47/9 regarding one who slept at night; See next Halacha in footnotes regarding the significance of midnight.
Other Opinions: According to the Michaber 47/13 one may never say the blessing of Hanosein Lasechvi Bina prior to Alos even if he heard the rooster crow. So is also implied from M”A 47/13 that one is initially to be stringent not to say the blessing.
 Based on Ketzos Hashulchan 5/5 regarding the blessing of Netilas Yadayim, Asher Yatzar, and Elokaiy Neshama that he writes that they should be recited without the mention of G-d’s name, being that he rules that if one did not sleep then these blessings may not be recited. However according to our custom to recite Elokaiy Neshama and Netilas Yadayim, despite not having slept the night before, as explained above, one would be able to recite it with G-d‘s name. And only the blessing of Asher Yatzar is to be recited without G-d’s name if one had not gone to the bathroom. Nevertheless, these blessings, as well as all the other morning blessings, are to only be recited once it has reached daybreak [Alos Hashachar], being that we are in doubt if one had slept enough time, and thus must be stringent to say them only upon daybreak just like is the law when one has not slept.
 Seemingly a doubt in this regard would include if one knows the amount he slept but it was between one-thirty minutes of which there is a dispute if it constitutes 60 breaths. [See Chapter 4 Halacha 17 in Q&A]
 According to our custom this only refers to the blessing of Asher Yatzar and only in a case that one has not gone to the bathroom.
 See Piskeiy Teshuvos 47/16; Upashut!