The Heelah strategy adopted in some Madrasahs is as follows: An official of the Madrasah calls in a student, hands him a large amount of money with th

Answer

This 'heelah' is not valid nor is it permissible. The Zakaat is not discharged by this method of mockery and self-deception.

Instructing the student to hand over the money to the Madrasah is palpable deception. It is never a valid heelah process. They are only fooling themselves with the sin of self-deception.