Is the second Hajj, which my mother intended for my deceased brother, counted for her or for him, knowing that her first Hajj was incomplete because she did not perform the Tawaf Al-Ifadah?

If one has omitted the Tawaf al-Ifadah (circumambulation of pouring forth), or performed it in a manner that does not suffice, or was prevented by an impediment, then it is obligatory for her to return to perform the Tawaf, because it is a pillar that cannot be compensated for by an animal sacrifice (dam). If she performed Sa'i (ritual running) after Tawaf al-Qudum (circumambulation of arrival) as a mufradah (performing Hajj only) or qarinah (performing Hajj and Umrah together), and then performed Tawaf al-Wada' (farewell circumambulation), her Hajj is valid, and the Tawaf al-Wada' suffices for Tawaf al-Ifadah according to the Shafi'is. As for the Malikis, if she was mindful of not performing Tawaf al-Ifadah and then performed Tawaf al-Wada', it does not suffice for her. However, if she did not perform Sa'i after Tawaf al-Qudum, or if she was a mutamatti'ah (performing Umrah then Hajj), she must return to perform Tawaf and Sa'i. She will not achieve the second stage of tahallul (exiting the state of ihram) except by performing both, and she is prohibited from conjugal relations with her husband until she performs them. If she engages in them, she must offer a fidyah (expiatory sacrifice) and an animal sacrifice (hadi) for delaying the Tawaf and Sa'i. Her ihram for another Hajj or Umrah is not valid before the second tahallul. Therefore, the second Hajj would be invalid, and her Tawaf and Sa'i would be considered a completion of her previous Hajj.