One place of residence
Persons who are not required to perform military service may cross the border. The list of persons who have a postponement of conscription for military service during mobilization is contained in Article 23 of the Law "On Mobilization Preparation and Mobilization". This article stipulates that conscripts who have a wife (husband) from among persons with disabilities and/or one of their parents or parents of a wife (husband) from among persons with disability I or II group provided that such persons with disabilities do not have other able-bodied persons obliged by law to support them.
Regulates the rules for crossing the border. Resolution of the CMU "On Approval of the Rules for Crossing the State Border by Citizens of Ukraine", which states that
in the event of the introduction of a state of emergency or martial law on the territory of Ukraine, persons who have one of their parents from among persons with disabilities of group I or II and accompany one of such parents to leave Ukraine have the right to cross the state border, provided they have documents (they are notarized certified copies) confirming family ties, disability, as well as documents confirming joint residence (their declared or registered place of residence (stay) coincides with the declared or registered place of residence (stay) of their parents, or taking care of their parents , which is confirmed by an act of establishing the fact of taking care of one of their parents, or documents (certificates, certificates) about receiving compensation (benefits, allowances) for care.
Therefore, only one of the sons can take care of the mother (and accompany her abroad further), provided that there are no other relatives who can take care of her.