6SWhere a creditor claims in respect of a debt of a partnership, against the estate of one of its partners, the creditor shall estimate the value of—
(a)the debt to the creditor from the firm’s estate where that estate has not been sequestered; or
(b)the creditor’s claim against that estate where it has been sequestrated,
and deduct that value from his claim against the partner’s estate; and the amount in respect of which he shall be entitled to claim on the partner’s estate shall be the balance remaining after that deduction has been made.