Performing উমরাহ on behalf of a deceased person is permissible according to the consensus of scholars. The reward of the উমরাহ reaches the deceased by Allah's permission. This ruling is derived by analogy (qiyas) from the explicit permission for proxy হজ্জ for the deceased, and from the general hadith that permits good deeds performed on behalf of the dead, such as charity and দোয়া.
Sheikh Ibn Baz stated that performing উমরাহ on behalf of a deceased parent, relative, or any Muslim is a righteous act and a form of birr (kindness) that benefits the deceased. The person performing the proxy উমরাহ should have already completed their own ওয়াজিব উমরাহ (for those who consider উমরাহ ওয়াজিব). They should make the niyyah (intention) at the miqat on behalf of the deceased: 'Labbayk Allahumma bi-উমরাহ on behalf of [name].'
Sheikh Al-Albani confirmed the permissibility based on the hadith where নবী করীম permitted proxy হজ্জ for the deceased, and উমরাহ follows the same ruling. He also noted that the person performing the proxy উমরাহ earns their own reward for the good deed, while the full reward of the উমরাহ goes to the deceased. There is no limit to how many proxy উমরাহs can be performed for the same deceased person.