Is Zakah (obligatory charity) due on land intended for selling?
Yes, lands intended for trade are valued, and Zakah is paid according to their estimated value after a lunar year had lapsed, but if the owner didn`t pay the due Zakah, then he should do so after selling them.
What is the Islamic ruling on breaking the bones of the 'aqīqah?
All praise is due to Allah, and may peace and blessings be upon our Master, the Messenger of Allah.
It is Sunnah not to break the bones of the 'aqīqah. Rather, each bone should be separated at its joint — as a good omen and expression of hope for the soundness and wholeness of the newborn's limbs. However, if one does break the bones, it is not considered disliked (makrūh) — it is simply regarded as contrary to what is preferable (khilāf al-awlā). And Allah Almighty knows best.
When does the time for Udhiyah begin?
Praise be to Allah, and peace and blessings be upon our master, the Messenger of Allah.
The time for Udhiyah (sacrificial offering) begins once the sun has risen on the day of Eid al-Adha—which is the tenth of Dhul-Hijjah—and a period of time has passed equivalent to two brief prayer units (Raka'at) and two brief sermons (Khutbah). It then continues until the sunset of the last of the days of Tashreeq, which are the eleventh, twelfth, and thirteenth of Dhul-Hijjah.
The Prophet (peace be upon him) said: "All the mountain passes of Mina are places of sacrifice, and in all the days of Tashreeq there is slaughtering." [Narrated by Al-Bayhaqi and Ibn Hibban].
The best time to slaughter is after finishing the Eid prayer, due to the saying of the Prophet (peace be upon him):
"Indeed, the first thing we begin with on this day of ours is to pray, then we return and slaughter. Whoever does that has attained our Sunnah, and whoever slaughters before [the prayer], it is only meat he has presented to his family; it is not part of the ritual sacrifice (Nusuk) in any way." [ٌReported by Bukhari & Muslim].
It is valid to sacrifice at any time, whether by night or by day; however, it is disliked (Makruh) at night. And Allah the Almighty knows best.
Is it permissible for the guardian to give Sadaqa (voluntary charity) from the money of the orphans?
It is impermissible for the guardian to donate from the money of the orphans because he is entrusted with the safekeeping of that money, and is prohibited from donating it.