Is Zakah (obligatory charity) due on the items used in the trading process such as: cars , shops etc..?
No Zakah is due on equipments used in the trading process such as cars and the like.
What is the ruling on performing dry ablution (tayammum) on a wall or stone?
One of the conditions for tayammum is that it be with pure, clean dust (soil). It is not valid to perform tayammum by striking stones, a wall, sand that has no dust (i.e., that does not produce dust), pebbles alone, or clay, as these are not from the earth or its same category. And Allah the Almighty knows best.
What is the ruling if someone wipes his head then shaves it - must he repeat it?
If a person performing ablution shaves his head after wiping it during ablution, he is not required to re-wipe his head or repeat the ablution. And Allah the Almighty knows best.
Is it permissible to offer an absentee funeral prayer?
Yes, it is permissible to offer an absentee funeral prayer.