What is the ruling on a husband taking money from his wife for the costs of Umrah that she performed with him, given that she is unwilling to do so?

The expenses for Umrah for the wife are not obligatory upon the husband. If the husband spends on her with the intention of being reimbursed, he has the right to do so. However, if he spends as a donation, then this is a past gift and cannot be revoked, unless it was given with the intention of maintaining kinship ties and hospitality, in which case he cannot reclaim it.