(1) If a creditor of the estate, before administration of the estate was ordered or before estate insolvency proceedings were instituted, set off without the approval of the heir their claim against a claim of the heir that does not form part of the estate, then after the administration of the estate is ordered or estate insolvency proceedings are instituted, the set-off is to be deemed not to have taken place.
(2) The same applies if a creditor who is not a creditor of the estate has set off their claim in relation to the heir against a claim belonging to the estate.