Mass. Gen. Laws ch. 198, § 10C: Voidable preferences; set-off by creditor

Section 10C. If a creditor has been preferred, and afterwards in good faith gives the debtor further credit without security of any kind for property which becomes a part of the debtor's estate, the amount of such new credit remaining unpaid at the time of his decease may be set off against the amount which would otherwise be recoverable from him.