1- What is the ruling regarding someone who intended to perform 'Umrah but passed away before being able to do so?

If someone intends to perform an act of obedience and sincerely resolves to do so, but then death prevents them from carrying it out, they will receive its reward from Allah. This is based on the Almighty's saying: "And whoever leaves his home as an emigrant to Allah and His Messenger and then death overtakes him—his reward has already become incumbent upon Allah." And according to the Prophet, peace and blessings be upon him, "If he intends to do a good deed but does not do it, then write it down for him as one good deed."

As for someone who enters into the state of ihram for Umrah or Hajj and dies before completing them, they should be washed with water and sidr, and shrouded in their ihram garments. They should not be perfumed, nor should their head be covered if they are a male. They will be resurrected on the Day of Judgment reciting the talbiyah, and there is no expiation required for them due to not completing the ritual.