Is money withdrawn by power of attorney before the mother's death, knowing that it was for expenses, part of the inheritance? And is the collected "Jam'iyyah" (rotating savings and credit association) after her death divided?

The money remaining after the death of its owner is considered an inheritance to be divided among the heirs according to Islamic law, even if it had been withdrawn for expenses, as this does not remove it from the ownership of the deceased.

The money that the mother pays as installments for the association is also part of the estate to be divided among the heirs. As for the installments that the mother has not yet paid, they are not considered part of the estate and must be returned to their owners.