The relation between Wilson and para-Racah polynomials and representations of the degenerate rational Sklyanin algebra is established. Second order Heun operators on quadratic grids with no diagonal terms are determined. These special or S-Heun operators lead to the rational degeneration of the Sklyanin algebra; they also entail the contiguity and structure operators of the Wilson polynomials. The finite-dimensional restriction yields a representation that acts on the para-Racah polynomials.
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