A Comparative Study of Muqâssa in Islamic jurisprudence and Tahâtur in Iranian law

“Muqâsa”, “taqâss”, and “tahâtor” are three terms in Islamic jurisprudence. Some scholars regard them as synonyms whereas some others differentiate between them. The intended and dominant meaning of these terms in the study in question is “settling the debts”. Despite the disagreement of certain scholars, the dominant view among the Islamic schools of law is the legitimacy of “muqâssa”. Muqâsa is useful on occasions such as simultaneous settlement of debt, guarantee of debt, and reaching one's right. It also has its practical importance in the following cases; reducing the risks of transmission of money, accelerating transactions, and simplifying the payment of debts. As to the essence of muqâssa, some scholars regard it as a way to terminate the debt, and some as an exception to recoupment, and still some as a way of domination on other's property while others have considered it a way of extinction of obligations. Some have also mentioned more details about it. Some scholars see muqâsa allowable only in debts while some others allow it in both property and debt. Scholars are not in agreement as to its types: some maintain that it has three types, some four, and some hold it is only one kind. Some others describe it in more detail. Each of these types has its own conditions and consequences which in general results in the liquidation of debts and acquittal of individuals.