All praise is due only to Allaah. We laud Him and beseech His

Respect and honour for parents especially in their old age
There is no restriction or condition for when respect and honour 
for parents is to be executed. We should be respectful and 
honourable towards our parents at all times and under all 
conditions. 
However when parents grow old and become dependant on 
others for assistance and help, and if at that stage the child 
shuns or maltreats a parent the hurt is more, as opposed to 
when they were younger. The Qur`aan Majeed specifically 
mentions when the parents are old, because it is generally at 
that stage when the parents look towards their children for help 
and support. When people reached an advanced age, then all 
the faculties of the body weaken and slow down. Many become 
senile and it is at this stage of their lives when the children 

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abandon them, therefore Allaah Ta`ala stresses on kindness and 
aid to parents especially in old age. 
In the Aayat cited above Allaah Ta`ala clearly states that when 
the parents reach old age then they should not be spoken to 
with disrespect. In fact, they should not also be looked at with 
disdain. Naturally because now the parents are old, weak and 
infirm they cannot react to their child’s scorn, hence this is 
totally forbidden especially when they are in this age. The 
Aayat speaks about lowering the wings of mercy, which means 
that the child must approach and appear before his parents with 
humility and humbleness. They are to be shown utmost respect. 
The Qur`aan Majeed also exhorts the children to make dua for 
their parents, even after having made their lives comfortable 
and granting them their due honour. 
Mas`alah
If the parents are Muslim, then it is obvious that one may make 
dua for mercy upon them, but if they are kaafir, then such a dua 
may be made whilst they are alive with this intention that 
Allaah Ta`ala make their worldly life peaceful and comfortable 
and also that Allaah Ta`ala grant them hidaayah to accept 
Islaam. However, when they have passed away (as kaafir) then 
it is not permissible to make dua for mercy for them.