البصير
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Debt clearing/Debt set-off
(تَقاصٍّ)
من موسوعة المصطلحات الإسلامية
المعنى الاصطلاحي
Mutual debt cancellation.
الشرح المختصر
"Taqāss" and "muqāssah" (debt clearing/debt set-off) is a method of settling debts. It is to drop a debt that is due upon the debtor in return for dropping a similar debt that is due upon the creditor to that debtor, with certain conditions. It is of two types: 1. Optional: this occurs with the mutual consent of the two parties. 2. Compulsory: this occurs without a request or mutual consent of the two parties.
التعريف اللغوي المختصر
"Taqāss": keeping track of something. Other meanings: cutting a part (of something) to make two parts even, setting off one debt against another.