Distribution of a bankrupt person's estate among creditors.

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When the estate of a bankrupt person (*muflis*) is gathered, it must be divided among the creditors (*ghurama'*). If their debts are of the same class as the cash assets (*athman*), they take the cash directly. If a creditor has a claim of a non-cash nature, such as a loan not in cash, and consents to accept cash assets in lieu of their right, this is permissible. However, if the creditor refuses and demands the specific kind of his due, it must be purchased for him from the cash assets according to his share of the debt.