To avoid zakaat through heelah
In the name of Allah, the most Beneficent, the most Merciful.
If a person gives his wealth (in order to escape Zakaat) as a gift to someone before Zakaat becomes wajib upon him, then he takes it back after a while, then although Zakaat is not binding on him the act it Makruh Tahrimi. In this way one is depriving the poor of their rightful dues and one is also closing the doors of Zakaat. (Ilmul Fiqh p.34 v.4)
Only Allah Knows Best
Mohammed Tosir Miah
Darul Ifta Birmingham.