Is it permissible to borrow money to buy gifts for family and friends to make one's mother happy, and is the failure to fulfill one's mother's wish in this regard considered a sin?

Borrowing money to fulfill your mother's need is permissible, and the Prophet, peace and blessings be upon him, promised assistance to whoever intends to repay their debt, as stated in his sayings: "There is no servant who intends to repay his debt but that he receives help from Allah," and "Indeed, Allah is with the debtor until he repays his debt, as long as it is not in something Allah dislikes," and "Whoever takes people's money intending to repay it, Allah will repay on his behalf." If the amount is not available, there is no harm in politely apologizing, because one is not sinful for failing to provide obligatory maintenance if they are unable to do so. Allah Almighty says: "Let a man of wealth spend from his wealth, and he whose provision is restricted - let him spend from what Allah has given him. Allah does not burden a soul beyond what He has given it."