Scottish National Dictionary (1700–)
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First published 1960 (SND Vol. V).
This entry has not been updated since then but may contain minor corrections and revisions.
HEELIE, adj.2 A nonsense word found in child's counting-out rhyme. ? But cf. Heel, n., 5. (8).ne.Sc. 1881 Gregor Folk-Lore 172:
Back oot, back in, Back throw the heelie pin.