Does the time of Fajr (dawn) prayer start after the first Athaan (call for prayer), or the second one?
All perfect praise be to Allah,The Lord of The Worlds The time of Fajr prayer starts after the second Adhan. And Allah Knows Best.
What is the ruling on wiping the head during ablution from behind a barrier like a headscarf (hijab)?
The obligation in ablution is to wipe some of the head; it is not a condition to wipe all of it. As for one who has a turban or headscarf on their head, it is permissible for them to wipe over it after wiping a part of their head in any place. This is easily done at the front of the head. This means the woman begins by wiping the front of her head from under the headscarf, then completes the wiping to the back of the head from over the headscarf. If the woman wipes over the headscarf on her head and the moisture reaches the scalp or some hair within the boundaries of the head, it suffices for wiping the head. And Allah the Almighty knows best.
What is the ruling on the ablution of one who touches women prohibited to him by a temporary prohibition (mahram bi-hurma mu'aqqata)?
It is prohibited to touch a woman who is temporarily prohibited (meaning one whom it becomes permissible to marry after the impediment is removed, such as the wife of a brother or paternal uncle). Touching her without a barrier invalidates ablution. And Allah the Almighty knows best.
How to pay Zakah (obligatory charity) due on articles of merchandise?
Articles of merchandise are estimated by their whole sale market price at the end of each lunar year, and (2.5%) of their value is paid as Zakah whether it (value) went up, or down compared to actual purchasing price, and whether the increase (profit) was in the article itself such as an increase in the animal`s weight, or in the prices themselves. And Allah Knows Best.