Is it permissible to offer prayer at home, or should it be offered in the mosque?
All perfect praise be to Allah, The Lord of The Worlds. It isn`t preferable for the man to pray at home as praying in the mosque is twenty seven times more rewarding. Therefore, this should motivate him to offer prayers in the mosque. And Allah Knows Best.
What is the ruling on performing dry ablution (tayammum) instead of the ritual bath due to severe cold?
Whoever is sick such that he cannot use water, or finds the water cold and heating it is not possible, and the person would be harmed by using cold water, it is permissible for him to perform tayammum. He must make up what he prayed with tayammum, because this is a place where there is water. And Allah the Almighty knows best.
Is the niṣāb calculated based on the price of 21-karat gold, or 24-karat gold?
All praise is due to Allah, and peace and blessings be upon our master, the Messenger of Allah ﷺ.
Zakāh is obligatory on cash and on gold designated for saving or for trade, provided the total reaches the niṣāb (minimum threshold liable for zakah), and a full ḥawl (lunar year) has elapsed over it. The niṣāb is (85) grams of 24-karat gold; for 21-karat gold, the niṣāb equals (97) grams; and for 18-karat gold, it equals (113) grams.
The relied-upon position is to calculate the zakāh based on the buying price [i.e., the price the gold merchant would pay the owner to purchase the gold from him] on the day the zakāh obligation is due.
The one paying zakāh may assess/calculate the niṣāb using any of the aforementioned gold karats [i.e., he may choose whichever karat standard he wishes for the purpose of the calculation]. And Allah, the Exalted, knows best.
Is it permissible to include others in the reward of one`s sacrifice?
In the Name of Allah, and may peace and blessings be upon our Master, the Messenger of Allah.
It is permissible for the person offering an Udhiyah (sacrificial offering) to include others in the spiritual reward of the sacrifice. However, it is not permissible for multiple people to jointly share the purchase price of a single sheep or goat, unless one person gifts the money to the other.
It is stated in Mughni al-Muhtaj (6/137) by Al-Khatib al-Shirbini:
"If a person includes someone else in the reward of his sacrifice and slaughters it on his own behalf, it is permissible."
It should be carefully noted that including someone else in the reward of one's sacrifice is completely distinct from offering a sacrifice on behalf of someone else. And Allah the Almighty Knows Best.