The acknowledgement of bankrupt person in financial and other matters is one of the important problems of bankruptey. Some of the scholars are of the view that the acknowledgement of a bankrupt person in ayn exact and dayn (debt) is effective and state that muqirlah shares with ghurma. But other scholars belive in otherwise and some others hold that we should separate the acknowledgement to ayn and dayn. Since in the rights of Iran the acknowledgement of a bankrupt person against the diyan is not effective. In this article the attempt have been takes with reference to the views of muslim jurisprudents concerning the issue of bankrupy and their proofs and with comparison to other enacted laws to explain that how for the effectiveness of the acknowledgement of a bankrupt the moral and psychological characteristics of a bankrupt should be taken into consideration.
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