Is it permissible to spend from Zakat money to fund the Umrah of one's mother or unemployed brother, knowing that this will not be the mother's first Umrah, but it will be the first for the brother?

It is not permissible to disburse zakat to the mother or brother for the purpose of performing Umrah, because zakat is disbursed to the deserving recipients from the eight categories mentioned in the Quran, such as (the poor and the needy). The poor person is one who does not find sufficient sustenance. Umrah is not among the categories for zakat disbursement. If the mother is poor, it is not permissible to give her zakat because her maintenance is obligatory upon the zakat payer. As for the brother, it is permissible to give him zakat due to his poverty, not due to his need for Umrah.