Arduino 3rd party cores
It looks like those properties are only expanded in:


recipe.cpp.o.pattern
recipe.S.o.pattern
recipe.c.o.pattern
recipe.preproc.includes
recipe.preproc.macros


They are not expanded in any of the hook recipes.

This actually makes sense for {source_file} with the current build system because the hooks are not run before and after the compilation of each file but rather before and after the entire sketch compilation, so even if that property was expanded it could only give you an arbitrary filename, perhaps the first file to be compiled in the prebuild hook and the last in the postbuild hook, but that leaves all the other filenames inaccessible so it really wouldn't do much good. See related issue report.

If you're actually trying to use {source_file} to get the preprocessed sketch file, that's accessible from any recipe as {build.path}/sketch/{build.project_name}.cpp.

As for {includes}, it seems like an unnecessary restriction for that property to only expand in specific recipes. If you can present a good case for this behavior being changed, it might be worth opening a feature request to see what the Arduino developers will think.