According to Madhhab:
The people of a particular locality are not willing to sit for I’tikaaf. They normally invite a brother from another locality to sit in their Masjid for I’tikaaf so that they may be absolved of their responsibility. This brother is remunerated for spending the last ten days of Ramadaan in the Masjid. Is this permissible?
It is incorrect and impermissible to treat I’tikaaf as a business. There is no reward for the person sitting for I’tikaaf as he is being paid remuneration for observing I’tikaaf which is impermissible. The people of such a locality will not be absolved of their responsibility.