550. Debts due in different rights.

In order that debts may be set off, they must be due respectively in the same right1; and, therefore, debts due to or from executors personally cannot be set off against debts due from or to them in their capacity as executors2, nor may debts due to or from a trustee in bankruptcy personally be set off against debts due from or to the bankrupt3. Where a creditor has received money since the bankruptcy which, on its receipt, belongs in equity to the trustee in bankruptcy, he cannot set off against it a debt due to him by the