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.
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 of Islamic Law on a person who abandons prayer after reaching puberty—is he required to make them up?
All praise is due to Allah, and peace and blessings be upon our master, the Messenger of Allah.
Making up missed obligatory prayers is an Islamic duty just as performing them in their proper time is obligatory, and taking care of them takes precedence over performing voluntary prayers. This is established by the practice of our Supreme Prophet (peace and blessings be upon him) when the polytheists distracted him on the Day of the Trench from performing the Asr prayer, so he made it up afterward, as well as the Hadith: "Pay Allah what is due to Him, for Allah is most deserving of fulfillment." (Recorded by Al-Bukhari)
Furthermore, it is valid to make up missed prayers at any time.
Whoever has missed a number of prayers and does not know their exact count, it is obligatory upon them to sincerely repent and exert their utmost effort to estimate their number. If they are unable to determine the exact count, they should base it on what is most probable according to their best judgment. They should then make them up gradually; if one performs one missed prayer alongside every current obligatory prayer, the matter becomes easy and manageable, and with the passage of time, one will complete what is owed, Allah willing. And Allah Almighty knows best.
Which takes precedence: the 'aqīqah or the uḍḥiyyah?
All praise is due to Allah, and may peace and blessings be upon our Master, the Messenger of Allah.
The 'aqīqah is an act of worship through which a servant draws closer to Allah the Almighty in gratitude for the blessing of a newborn child. It is a confirmed Sunnah for those who are financially capable, and Allah does not burden any soul beyond what it can bear.
However, the uḍḥiyyah takes precedence, as it is a confirmed Sunnah established from the Prophet ﷺ through stronger and more numerous narrations — indeed, the Ḥanafī scholars hold it to be obligatory. Furthermore, its time is narrow and limited, expiring with the passing of the days of Eid, whereas the 'aqīqah may be delayed until one becomes financially capable of performing it.
And Allah Almighty knows best.