Can we send money to paypal without having account?

as everybody said... the paypal account is needed.

I also performed this procedure

You can do a quick pay to them if they request money from you or if they send you a buy button

you must open paypal account to receive the money

It is not possible to send money per Paypal to somebody if you don't have an account yourself. The only way will be to create a paypal account on your name.