Is it permissible to consider the amount taken by the swindler as Zakat and deduct it from it?

Allah has specified the recipients of zakat (definition) in His words: "Indeed, Sadaqaat (Zakat) are only for the poor and the needy, and those employed to collect (the funds); and for bringing hearts together (for Islam); and for freeing captives (or slaves); and for those in debt; and for the cause of Allah; and for the stranded traveler – an obligation imposed by Allah. And Allah is All-Knowing, All-Wise." Zakat is an act of worship that requires intention when it is given. Therefore, money paid to a person who lied does not count as zakat if the intention for zakat was not present at the time of payment, even if the recipient was eligible. Similarly, usurped money or a debt cannot be given as zakat.