What are the valid excuses for abstaining from congregational prayer in the mosque?
Praise be to Allah, and peace and blessings be upon our Master, the Messenger of Allah.
Concessions (Rukhsah) are granted to abstain from congregational prayer in the mosque due to general excuses, such as: rain that causes hardship in going out, strong winds at night, heavy mud that cannot be traversed without the risk of soiling oneself, hot winds, and extreme heat or cold. There are also specific individual excuses, such as: illness that makes walking as difficult as walking in the rain, severe drowsiness, evident hunger or thirst, the suppression of bodily wastes (urine, stool, or gas), and fear for one's life, limb, physical faculty, wealth, or honor, among other valid excuses. And Allah the Exalted 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.
Should a person feel pleased, or have a virtuous vision after offering Istikhara (guidance prayer) in order to do what he/she had offered it for?
The result of the Istikhaarah is not necessarily that a person sees something (in his dream), or feels pleased, but the most important result of the Istikhaarah is whether a person is enabled to do a given matter or not.
Is Zakah (obligatory charity) obligatory on indebted merchant?
Debt doesn`t abrogate the dueness of Zakah, thus a debtor who has money, articles of merchandise, or other Zakah funds at his disposal should pay their Zakah.