Is it permissible for the questioner’s mother, who is a pharmacist in health insurance, to register indigent people who do not have health insurance on her health card so that they can obtain treatment?

It is not permissible for your mother to list medicines on her health insurance card for her mother that she does not need, and which are needed by others who are less fortunate, because that is forbidden deception. This benefit does not permit deception and disposing of public funds unlawfully.