What are the Sharia consequences when the sacrificial time for the uḍḥiyyah comes to an end?
In the Name of Allah, and may peace and blessings be upon our Master, the Messenger of Allah.
If the sun sets on the final day of Tashriq (the 13th of Dhu al-Hijjah) and the Udhiyah (sacrificial animal) has not yet been slaughtered, its designated time has expired. Should a person slaughter it after this point, it will not be counted as an Udhiyah.
However, if the sacrifice was a vowed one (Mandhurah), they are strictly obligated to slaughter it as a makeup act (Qada’), and its meat must be distributed entirely according to the rules governing vowed sacrifices.
It is stated in Bushra al-Karim (p. 702): "If one slaughters after sunset on the final day [of Tashriq]... it does not count as an Udhiyah, unless it was a vowed sacrifice, in which case it is fulfilled as a makeup act (Qada’)." And Allah the Almighty Knows Best.
Is the one who gives up on marriage because he can`t afford it considered sinful?
Marriage is desirable, but one who can`t afford it isn`t considered sinful. However, he should supplicate to Allah, and seek His forgiveness.
What should the one performing the slaughter say at the time of slaughtering the 'aqīqah?
All praise is due to Allah, and may peace and blessings be upon our Master, the Messenger of Allah.
It is Sunnah to say the following supplication at the time of slaughtering the 'aqīqah:
"Bismillāhi wallāhu Akbar, Allāhumma laka wa ilayka, hādhihi 'aqīqatu fulān."
("In the name of Allah, and Allah is the Greatest. O Allah, this is for You and unto You — this is the 'aqīqah of [the child's name].")
This is based on what al-Bayhaqī narrated in Al-Sunan al-Kubrā (Vol.9/P.511), that the Prophet ﷺ said: "Slaughter it in his name and say: In the name of Allah, and Allah is the Greatest. O Allah, this is for You and unto You — this is the 'aqīqah of so-and-so."
And Allah Almighty knows best.
Is Zakah (obligatory charity) due on articles of merchandise even if they were stacked in the merchant`s stores for years?
Yes, Zakah is due on goods even if they were stacked in merchant`s stores for years, in this manner Islam struggle against monopoly.