What is the Islamic ruling on smearing the head of the newborn with the blood of the `Aqiqah?
All praise is due to Allah, and may peace and blessings be upon our Master, the Messenger of Allah.
It is disliked (makrūh) to smear the head of the newborn with the blood of the 'aqīqah, as this is a practice that belongs to the customs of the pre-Islamic era of ignorance (Jāhiliyyah). What is Sunnah instead is to anoint the newborn's head with saffron or another pleasant fragrance. And Allah Almighty knows best.
Is Zakah due on the orphan`s money?
Yes, Zakah is due on the money of the orphan.
Is it permissible to divide one mudd of fidyah between two people?
No, it is not permissible to divide one mudd between two people, because it would not count as a full meal for either of them.
Is Zakah (obligatory charity) due on the items used in the trading process such as: cars , shops etc..?
No Zakah is due on equipments used in the trading process such as cars and the like.