My mom died and i dont know her passcode on her ipad. How can i restore it to factory settings

If it is just the Passcode, you can use these instructions to erase the iPad.

If you forgot the passcode on your iPad, or your iPad is disabled - Apple Support

If it is Activation Lock, you will need the Apple ID and Password used to set up the device. We cannot help and Apple will not unless you can produce the original receipt clearly showing the serial number. You can also go this route...

How to request access to a deceased family member's Apple accounts - Apple Support

Or you can recycle at any Apple Store.

Hello,

First of all, hearty condolence to you. This is a user community they have some limitation to answer all questions.

I would suggest you call AppleCare and share the invoice copy, death certificate and register the mobile number which is associated with the device. They will try to reset the password with your 2-factor authentication and some legal solution.

"Upon receipt of a copy of a death certificate, your Account may be terminated and all Content within your Account deleted. Contact iCloud Support at https://support.apple.com/icloud for further assistance."

Keep in mind Every problem has a solution. So, directly contact Apple Care and get it to solve.

I hope this suggestion will help you.

Regards,

How to request access to a deceased family member's Apple accounts - Apple Support

https://support.apple.com/en-us/HT208510