Dr. Monzer Kahf, a prominent economist and counselor states: “The sacrifice of Hajj is required for those who choose to make Hajj Tamattu’ or Qiran (i.e., starting with `Umra then Hajj on the ninth or eighth; or combining Hajj and Umra together with two Sa`i’s). The cost of the sacrifice is like any other cost of Hajj can be borne by any person for any other; it is then a gift from the payer to the Hajji. This means, it is permissible for this cost of sacrifice or any other cost to be carried by another person.”
Allah Almighty knows best.