Okla. Stat. tit. 58, § 58-286: Bequest to executor or another debtor of his debt

The discharge or bequest in a will of any debt or demand of the

testator against the executor named, or any other person, is not

valid against the creditors of the decedent, but is a specific

bequest of the debt or demand. It must be included in the

inventory, and, if necessary, applied in the payment of the debts.

If not necessary for that purpose, it must be paid in the same

manner and proportion as other specific legacies.