(1) In carrying out the partitioning, the descendants entitled to a share must allow to be credited against their share any obligations of the deceased spouse that the latter bore as between the spouses to the extent that the surviving spouse has not been able to obtain repayment from the heir of the deceased spouse.
(2) In the same way, the descendants entitled to a share are to allow whatever the deceased spouse was obliged to reimburse to the common matrimonial property to be set off against them.