Is permissible to abort my embryo if there was a risk on my Life?
All perfect praise be to Allah, The Lord of The Worlds, and may His peace and blessings be upon our Prophet Muhammad and upon all of his family and companions Abortion is permissible if it was confirmed that the existence of the fetus within his mother's Belly might cause her certain death.Therefore, abortion is permissible if the above conditions were met. And Allah Knows Best.
Is Zakah due on the orphan`s money?
Yes, Zakah is due on the money of the orphan.
Is performing Umrah an obligation for who is capable. Is he accountable for not performing it in this case?
Umrah is an obligation once in a lifetime for every Muslim. When physical and financial ability is present, it is preferable to perform Umrah, as well as Hajj. If one can afford to perform Umrah but not Hajj, then they should begin with Umrah, especially since Hajj nowadays is not accessible to everyone who wishes to perform it. In contrast, Umrah is more open and easier to undertake. And Allah knows best.
Is it permissible to pay the Fitr Zakah (obligatory charity) of Ramadan on behalf of a dead person?
The Fitr Zakah of Ramadhaan isn`t due on one who had passed away before the sunset of the last day of Ramadan. And Allah Knows Best.