Question Summary:
1. Performing Qadha’ Salah on behalf of one’s mother 2. Giving away all of one’s assets to ones daughter

Question Detail:

1) If one finds out that a deceased parent did not pray a number of their salaat and cannot afford to pay the fidya, can they offer the qadha salaat on their behalf.  This was found out years after the parent passed away and the assets were distributed to the heirs and they have spent most of the inheritance.  The deceased did not leave a bequest (the allowed 1/3rd) in their will.

2) Can a mother - she is elderly, in her eighties -  (who has 4 sons and a daughter) give all of her assets to her only daughter as she is a widow and looks after her.  Her rationale is that her sons are not looking after her (as per the shariah) and the daughter/grandchildren are looking after her when they are not required to do so.

Answer :

In the Name of Allah, the Most Gracious, the Most Merciful.
As-salāmu ‘alaykum wa-rahmatullāhi wa-barakātuh. 
The favours of our parents upon us are innumerable.  Consider the following hadith:
Sayyiduna Buraidah radiallahu anhu narrates,
“One person came to the Prophet salallahu alaihi wasallam and said, "Whilst travelling there was a place where the ground was so hot that if you placed a piece of meat on the ground it would be cooked. I carried my mother on my shoulders for two farsakh (six miles) over such ground. Have I fulfilled the rights of my mother?" Prophet salallahu alaihi wasallam replied, "The pangs of pain that your mother went through when she was giving birth to you, maybe you have repaid the debt for one of those pangs."
(Tabrāni hadīth no.255) [1]
When we were in need, our parents were always there to answer our call.  When we were hungry, their hands were always near to feed us.  When we were thirsty, they were ever ready to forego their drink to satiate our pangs of thirst.  When a parent passes away, they are now in need of their children’s supplications (du῾ā’) and benefactions.  Children should do all they can to fulfil any outstanding debts.  Who can bear knowing that their parent might be facing difficulty in the hereafter due to not performing salāh?   
It is not permissible to perform salāh on behalf of a deceased.[2]  Only by means of fidyah can one offset the outstanding salāh of the deceased.  The offspring should mutually agree for each to contribute an x amount of money to pay the fidyah. 
Allah is Rahmān and Rahīm.  He is the Most Merciful.  Allah will most definitely appreciate the concern in the child’s heart to absolve the parent suffering in the hereafter.  Allah does not need money. He appreciates an individual’s Allah consciousness.  It is hoped that Allah will accept the monetary contributions as fidyah for the missed salāh and forgive the deceased. 
In principle, it is permissible to gift one’s assets to children during one’s lifetime when one is healthy and sound.  However, it will be disliked (makruh) to do so if the parent intends to deprive the other children.  Thus, if a child is serving his/her parent, then it will be permissible for the parent to give him/her their assets as a gift during the parent’s lifetime when the parent is healthy and sound.[3]
And Allah Ta’āla Knows Best
Mawlana Faraz ibn Adam,   
Student Darul Iftaa
Leicester, United Kingdom
Checked and Approved by,
Mufti Ebrahim Desai.
www.daruliftaa.net