Is it permissible to pray with a heater (stove) in front of me?
There is no harm in praying with a heater in front of you, as long as you do not intend to venerate the fire or imitate those who worship it. And Allah Knows Best.
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.
What is the expiation for perjury?
One who commits perjury should repent, seek Allah`s forgiveness and offer an expiation which is: feeding ten indigent persons, or clothing them, or giving a slave his freedom, but if that is beyond his means then, he should fast for three days. Allah, The Almighty, Says in this regard (What means): "Allah will not call you to account for what is futile in your oaths, but He will call you to account for your deliberate oaths: for expiation, feed ten indigent persons, on a scale of the average for the food of your families; or clothe them; or give a slave his freedom. If that is beyond your means, fast for three days. That is the expiation for the oaths ye have sworn. But keep to your oaths. Thus doth Allah make clear to you His signs, that ye may be grateful." [Al-Ma`idah/89].
What is the ruling on looking at pictures of naked women via the internet?
All perfect praise be to Allah the Lord of the Worlds. May His peace and blessings be upon our Prophet Mohammad and upon all his family and companions.
It is impermissible to look at pictures of naked women via the internet, and this act is forbidden according to Sharia. The proof of this is that Almighty Allah Says (What means): "Say to the believing men that they should lower their gaze and guard their modesty: that will make for greater purity for them: And God is well acquainted with all that they do." [An-Nur/30]. Therefore, we advise you to busy yourself with offering acts of obedience that draw you closer to Allah and prepare yourself for meeting Him on The Day of Judgment. And Allah The Almighty Knows Best.