Is the money sent by the company manager through my relative to my sister—when she was a widow and is now married—considered permissible (halal) or forbidden (haram), knowing that my sister gives it to my mother?

Assisting widows and the poor is among the greatest acts of devotion to Allah, for "The one who strives for the widow and the poor person is like the mujahid (fighter) in the way of Allah, or like the one who fasts during the day and prays during the night." However, if the manager disburses the money from the company's funds without the owner's permission, it is not permissible, due to the Prophet's (peace and blessings be upon him) saying: "The wealth of a Muslim person is not lawful except with his willing consent." But if he disburses it from his private wealth, then there is no harm. If the amount is given as a gift because she is a poor widow, then if she marries and becomes self-sufficient, it is not permissible for her to take this amount, and whatever she took after her marriage must be returned unless the donor forgives her. Nor does giving it to her mother absolve her of sin unless the donor approves.