What is the ruling on Umrah, and is a sacrificial offering (hady) required from a woman who came to visit her son in Makkah and did not enter into ihram from the miqat due to her ignorance, then entered into ihram from Al-Taneem 10 days after her arrival?

Assuming ihram from the miqat for one intending to perform the rituals is obligatory and is not waived by ignorance or forgetfulness. Whoever neglects it must offer a sacrifice (dam) to be slaughtered in Mecca and distributed among its poor. Therefore, the mother must offer a sacrifice for each 'Umrah for which she assumed ihram after passing the miqat. If she is unable to slaughter what is required of her, she must fast ten days for each sacrifice she owes, by analogy with one who is unable to offer the dam of tamattu'.