881. If an heir bound to make a return has a claim of his own to make, even though it is not exigible at the time of partition, compensation is effected and he is bound to return only the balance of his debt.
Compensation is also effected if the claim exceeds the debt and the heir remains creditor for the excess.
1991, c. 64, a. 881; I.N. 2014-05-01.