All perfect praise be to Allaah, The Lord of the Worlds. I testify that there is none worthy of worship except Allaah, and that Muhammad, sallallaahu ‘alayhi wa sallam, is His Slave and Messenger.
Ibn Buraydah reported on the authority of his father that he said, “We were travelling with the Prophet, sallallaahu ‘alayhi wa sallam, and we camped (near Makkah). We were close to one thousand riders. He, sallallaahu ‘alayhi wa sallam, performed two Rak‘ahs then turned to face us with his eyes shedding tears. ‘Umar ibn Al-Khattaab went to him and said, ‘Let my mother and father be sacrificed for you, O Messenger of Allaah! What is wrong?’ He, sallallaahu ‘alayhi wa sallam, said: ‘I asked my Lord for permission to ask forgiveness for my mother but He did not give me permission, so my tears flowed out of mercy for her that she would be in the Hellfire.” [Ahmad]
Allaah, The Almighty, forbade His Prophet and the believers from seeking forgiveness for those who died while retaining their disbelief even if they were their relatives. Allaah, The Exalted, says (what means): {It is not for the Prophet and those who have believed to ask forgiveness for the polytheists, even if they were relatives, after it has become clear to them that they are companions of Hellfire.} [Quran 9:113]
For more benefit, please refer to Fataawa 1041 and parents and their fate">85906.
Therefore, it is impermissible for a Muslim to perform ‘Umrah and dedicate the rewards for a person who died as a disbeliever, even if it was the father or mother of a prophet or a messenger of Allaah.
Allaah Knows best.