How can one dedicate the recitation of the Qur’an and charity to a deceased mother, and is religious commitment a prerequisite for that to be accepted?

Scholarly disagreement exists regarding the arrival of reward from acts of devotion by the living to the deceased. The preponderant view is that the reward for such acts of devotion reaches the deceased and benefits them by Allah's grace, because the doer of the devotional act owns its reward and is entitled to gift it to whomever they wish, provided the recipient has no impediment such as disbelief. This gifting occurs through mere intention or intention accompanied by verbal expression. Allah does not waste the reward of those who do good deeds, nor does He wrong anyone. However, those who adhere to Allah's law have greater reward for their deeds and are more likely to be accepted. The verse: "Indeed, Allah only accepts from the righteous" (Quran 5:27) is interpreted to mean guarding oneself against polytheism. Thus, the deeds of a monotheist whose intention is sincere are accepted, and for one who guards against polytheism and sins, there is the highest degree of acceptance.