Is it permissible for me to use the money given to my mother from the lease contract of the shop as a loan, and is Zakat obligatory on it, and who pays it? And are we considered tax collectors and thus forbidden from entering Paradise because we take a 10% value-added tax from tenants for electricity while only paying 5%? And what should we do if we have erred?

The advance payment received by the owner from the tenant can take two forms: 1. Counting it towards the rent: This is permissible, as it is an acceleration of a portion of the rent. 2. Not counting it towards the rent (deposit): This money is a trust (amanah) in the hands of the landlord. It is not permissible for him to use it for himself or to dispose of it. If he uses it, it becomes a loan, and it is not permissible to combine a loan and a lease; based on the Prophet's (peace be upon him) saying: "(It is not permissible to combine a loan and a sale)." Therefore, it is not permissible for your mother to use this money or to lend it to you, because it is a trust. She must return it to its owners. There is no zakat due on her for it; rather, the zakat is due on the tenant if he receives it for one year.

Regarding the addition of fees for utility services: If you charge electricity meters on behalf of the tenants, it is not permissible to add any amount beyond what was paid. It is obligatory to return any excess taken or to seek absolution from its owners.