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1 Law:: set-off : A defendant's counterdemand against the plaintiff, arising out of a transaction independent of the plaintiff's claim, in English also a debtor's right to reduce the amount of a debt by any sum the creditors owes the debtor; the counterbalancing sum owed by the creditor – B A plea of set-off is a plea whereby a defendant acknowledges the justice of the plaintiff's demand, but sets up another demand of his own, to counterbalance that of the plaintiff, either in whole or in part – JBS. N. B. the element of "defendant's acknowledgement of the justice of the plaintiff's demand" is not inherent in Persian though it may, at times, be the case in a set-off

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