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.
A man break his fast once during Ramadan and he already have an expiation of fasting for two consecutive months. He fasted for a month and passed away. Is it permissible for his sons to fast the remaining month equally?
Fasting for expiation must be performed consecutively. I advise his children to feed sixty poor people, giving each one half a kilogram of rice or its monetary equivalent. This is because if a living person is unable to fast, they are required to feed sixty poor people, and death constitutes an inability. And Allah The Almighty Knows Best.
Is it a condition that the meat of the Eid sacrifice should be distributed in order for the sacrifice to be accepted by Allah?
The poor and needy should be given from that sacrifice , even if it be a small portion,(One kilo for example) as raw meat so that they would cook it the way they want. The remainder of that sacrifice is either distributed, eaten, or offered to people in a banquette .
Does passing wind from the anus affect ritual purity?
Ablution is nullified by the passing of wind from the anus, but washing the anus is not required as wind leaves no impurity.