Article 427 of Civil Code

Set-off shall take place between debts regardless of their source, except in the following cases: a- If the subject matter of one of the two obligations is the return of a thing wrongfully taken from its owner's possession. b - If the subject matter of one of the two obligations is the return of a thing deposited or lent for use. c - If one of the two debts is not capable of attachment. d - If one of the two debts is due for maintenance.