I'm thinking of spending my elderly mother's money on jewelry.
Did she give you that money at some point in the past?
Yes, she gave me that money to take care of her health.
Taking your parent's money and spending it on yourself is taking advantage of them. You're betraying their trust by misusing their resources. They could lose out on treatment they need, and either way, would be heart broken if they found out.
I don't care, I'm going to buy the jewelry I want.
I really have to insist that you do not do this. As you said, the money is for the health care that older adults might need later in life, so it is not for you to spend. Whatever enjoyment you get out of buying jewelry will be insignificant compared to the grief of losing your parents prematurely.