Is it permissible to borrow with usury to help one's mother?

If the amount is to be obtained through a permissible method, such as regulated Tawarruq that adheres to Islamic legal guidelines—where the client requests a commodity from the bank, the bank purchases it and it enters its possession and responsibility, then sells it to the client for a price higher than its original cost, and then the client sells it to another party to benefit from its price—then there is no objection to that.

As for borrowing from the bank with usurious interest, it is not permissible except in cases of necessity recognized by Islamic law, and there is no necessity in what has been mentioned.