Arabic source examples:

State of Kuwait · Statutory text

Article 426 of Civil Code

English translation

Set-off is permissible even if the places of payment of the two debts differ. In that case, the person invoking set-off must compensate the other party for the damage sustained through being unable, because of the set-off, to recover his claim or pay his debt at the place designated therefor.
Arabic original
تجوز المقاصة ولو اختلف مكان الوفاء في الدينين, وفي هذه الحالة يجب على من يتمسك بالمقاصة أن يعوض الطرف الآخر عما لحقه من ضرر لعدم تمكنه بسبب المقاصة من استيفاء حقه أو الوفاء بدينه في المكان الذي عين لذلك.

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