When the soul leaves the body, does it hear and see? And where does the soul go?
The important thing is that the soul departs while its owner is a believing, repentant Muslim, as this is a good ending. As for the details, they are lengthy. The grave is either a garden from the gardens of Paradise or a pit from the pits of Hellfire. And Allah The Almighty Knows Best.
In the last verse of Surah At-Tin, Allah Says (What means): "Is Allah not the most just of judges?" [At-Tin/8]. Is it permissible for us, while performing congregational prayer, to respond after the Imam recites it by saying: "Indeed, and I am among those who bear witness to that." ?
It is recommended for the worshipper to say 'Indeed' (Bala) silently after reciting or hearing the verse (/What means): "Is Allah not the most just of judges?" [At-Tin/8]. This is part of reflecting on the Quran during its recitation or listening, as Allah Says (What means): "Then do they not reflect upon the Quran, or are there locks upon [their] hearts?" (Muhammad: 24). Doing so helps in achieving humility and focus in prayer. And Allah Knows Best
In our region in southern Oman, specifically in the city of Taqah, there is a mosque that they say was built hundreds of years ago. This mosque is surrounded by graves, meaning it is in the middle and the graves are around it. People in our area differ, with some considering it permissible and others considering it forbidden to pray there. Moreover, my grandmother saw in a dream that she entered this mosque..."
Praying in this mosque is valid and and there is reprehensibility in its location so long as no grave exist within it. Besides, Sharia rulings aren't derived out of dreams. And Allah Knows Best.
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.