A maqassa (مقاصة) that involves the spontaneous discharge of two debts that is not contingent on the request or consent of both or either of the debtor and creditor. As in typical set-off, each party should be a creditor and debtor towards each other at the same time. Furthermore, both debts should be equal in kind, description and maturity. However, if the amounts of two debts are not equal, a set-off will be implemented on an equivalent amount on both sides.

This set-off is also known as a compulsory set-off.