What are the conditions for accepting a request for set-off of debts, and what is the legal basis for obligating one of the parties to an amount based on acknowledgment?

Set-off of debts shall only occur for established debts and with the consent of both parties. The request for set-off shall be rejected if one of the parties denies the existence of the debt and does not consent to it. As for the legal basis for obligating one of the parties to an amount, it can be the acknowledgment by their agent of the validity of the claimed amount, in accordance with Article (108) of the Law of Sharia Procedure.