العزيز
كلمة (عزيز) في اللغة صيغة مبالغة على وزن (فعيل) وهو من العزّة،...
Debt set-off
(مُقاصَّةٌ)
من موسوعة المصطلحات الإسلامية
المعنى الاصطلاحي
Setting off one debt against another.
الشرح المختصر
"Taqāss" and "Muqāssah" (debt set-off) refers to a system of mutual debt settlement by clearing a person's debt to another in exchange for clearing a similar debt that the other person owes him, provided that certain conditions are met. There are two kinds of "muqāssah": 1. Optional: It takes place by mutual consent of the two debtors. 2. Forced: It takes place without mutual consent and without a request from either or both parties. "Muqāssah", in general, occurs according to the lowest of the two debts. If, for instance, one person owes another one hundred riyals and the latter owes the former one hundred pounds and they make "muqāssah", then the value of the one hundred riyals will be deducted from the value of the pounds, which will be the amount of the debt that is mutually settled, and the rest of the pounds will remain as a debt owed to the one who lent them.
التعريف اللغوي المختصر
"Muqāssah": tracking something. Original meaning: equality in retaliation. Other meanings: cutting a part (of something) to make two parts even.