What is the ruling on forgoing the sacrifice (uḍḥiyah) for one who is financially able to offer it?
Praise be to Allah, and peace and blessings upon our master, the Messenger of Allah.
It is disliked (makrūh) for one for whom the uḍḥiyah (sacrifice) is recommended (Sunnah) to forgo offering it, on account of the scholarly disagreement regarding whether it is obligatory. And Allah, the Most High, knows best.
Is Zakah due on the orphan`s money?
Yes, Zakah is due on the money of the orphan.
Is it permissible to offer prayer at home, or should it be offered in the mosque?
All perfect praise be to Allah, The Lord of The Worlds. It isn`t preferable for the man to pray at home as praying in the mosque is twenty seven times more rewarding. Therefore, this should motivate him to offer prayers in the mosque. And Allah Knows Best.
Is it valid to perform the obligatory prayer while sitting?
Praise be to Allah, and peace and blessings be upon our Master, the Messenger of Allah.
Standing (Al-Qiyam) while having the ability to do so is one of the pillars (Arkan) of the prayer; the obligatory (Faridah) prayer is not valid without it. However, whoever is unable to stand may pray sitting down. As for voluntary (Nafilah) prayers, it is permissible to pray them sitting even if one is able to stand, but the one sitting receives half the reward of the one who prays standing. And Allah the Exalted knows best.