Is it a condition that one should offer two sacrifices for a male newborn?
It is desirable to offer two sheep for a male newborn, and one for a female newborn. Offering one sheep for the male newborn is also permissible as it observes the Prophet`s Sunnah in this regard.
Is Zakah (obligatory charity) due on the items used in the trading process such as: cars , shops etc..?
No Zakah is due on equipments used in the trading process such as cars and the like.
What is the ruling on wiping over socks?
It is not permissible to wipe over most common socks today because the conditions for wiping are not met. The concession was reported for wiping over leather socks (khuff) and socks (jowrab) with conditions: They must be thick, not allowing poured water to penetrate, enable one to walk in them, be worn while in a state of purity (from ablution), cover the entire foot up to the ankles (meaning covering the protruding ankle bones), and not be torn. And Allah the Almighty knows best.
What is the ruling on someone who doesn`t perform prayer?
All perfect praise be to Allah,The Lord of The Worlds Not performing prayer is a major sin, and one who doesn`t pray out of laziness is considered an oft-sinner ;whereas, the one who denies that it is mandatory is considered a disbeliever. And Allah Knows Best.