Estate's claims to be offset.
Section 696
SEC. 696. Estate's claims to be offset. — When a creditor against whom the deceased has claims presents a claim to the committee, the executor or administrator shall exhibit the claims of the deceased in offset to the claims of the creditor, and the committee shall ascertain and allow the balance for or against the estate, as they find the same to be. Claims in favor of the estate and against a creditor who presents a claim for allowance against the estate shall be barred, unless so presented by the executor or administrator as an offset; but the committee shall have no jurisdiction over claims in favor of the estate, except as offsets to claims presented against the estate.