Is it permissible for the mother to give her children from the Zakah (obligatory charity) of her money?
It is permissible for the mother to give her children from the Zakah of her money if they are Zakah-eligible recipients, and she isn`t obliged to provide for them.
Who is the one deemed "able" (al-qādir), for whom the uḍḥiyah (sacrificial offering) is sunnah?
All praise is due to Allah, and peace and blessings be upon our master, the Messenger of Allah ﷺ.
The one who is deemed "able" (al-qādir) [to perform the uḍḥiyah, i.e., the sacrifice] is someone who possesses wealth sufficient to acquire the sacrificial animal, over and above what is needed to cover his own living expenses and the living expenses of his wife and children — or of anyone else whose financial support (nafaqah) is legally obligatory upon him — for the day of ‘Eid and the three days of Tashrīq [that follow it], since this is the designated time period for the sacrifice. And Allah, the Exalted, knows best.
Is it permissible to give to the poor from among the People of the Book from the Udhiyah?
Praise be to Allah, and prayers and peace be upon our Master the Messenger of Allah.
It is permissible to give to the poor among the People of the Book from a voluntary sacrifice (uḍḥiyyat taṭawwuʿ), just as it is permissible to give charity (ṣadaqah) to them. This opinion is a view (wajh) within the Shāfiʿī school, which was favored by al-Muḥibb al-Ṭabarī and Imam al-Nawawī. [See: Ḥāshiyat Ibn Qāsim al-ʿAbbādī ʿalā Tuḥfat al-Muḥtāj (Vol.9/P.365)]. And Allah Almighty knows best.
What is the wisdom and purpose behind the 'aqīqah?
All praise is due to Allah, and may peace and blessings be upon our Master, the Messenger of Allah.
Among the wisdoms and purposes of the 'aqīqah are the following:
First: Expressing joy at the blessing of Allah the Almighty, rejoicing in the newborn, and giving thanks to Allah for this gift. Allah the Almighty says (what means): "If you are grateful, I will surely increase you." [Ibrāhīm/7]
Second: Proclaiming and publicising the lineage (nasab) of the child — and the 'aqīqah serves as an appropriate and fitting means to this end.
Third: Gladdening the hearts of family members, relatives, friends, and the poor by gathering them together over a shared meal. And Allah Almighty knows best.