القيوم
كلمةُ (القَيُّوم) في اللغة صيغةُ مبالغة من القِيام، على وزنِ...
Debt clearing/Debt set-off (تَقاصٍّ)
أصول الفقه
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.