1911 Encyclopædia Britannica/Acceptilation
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ACCEPTILATION (from Lat. acceptilatio), in Roman and Scots law, a verbal release of a verbal obligation. This formal mode of extinguishing an obligation contracted verbally received its name from the book-keeping term acceptilatio, entering a receipt, i.e. carrying it to credit. The words conveying the release had to correspond to, or strictly cover, the expressed obligation. Figuratively, in theology, the word acceptilation means free remission or forgiveness of sins.