La. Civ. Code art. 1894
Current with changes from Acts 3, and 6-45 of the 2024 Legislative Session
Compensation takes place regardless of the sources of the obligations.
Compensation does not take place, however, if one of the obligations is to return a thing of which the owner has been unjustly dispossessed, or is to return a thing given in deposit or loan for use, or if the object of one of the obligations is exempt from seizure.
La. C.C. § 1894