Arabic (تطارح الدينين) for the process of bilateral release of debts (set-off or maqassah in Arabic). More specifically, it is the discharge of a debt receivable against a debt payable. When two parties are indebted to each other, each would release the other from his debt so that both parties are relieved of their respective liabilities. However, if the two debts are denominated in different currencies, shari’a has different views on the permissibility of the set-off process and how it is carried out. Hanafis allowed it with no limitation, while Malikis stipulated that both debts must have come due. Hanbalis and Shafiis stipulated that either party or both should bring what they owe to the session of set-off; otherwise, it will be sale of a debt for a debt, which is prohibited by shari’a.

Tataruh (تطارح), in literal Arabic meaning, is the act of throwing something or casting it away. Al-dainain is Arabic (الدينين) for two debts or liabilities.