http://vomcf.org/?p=845 BALANCING BILLS
[118a middle] Gemarah: If A thinks that he owes B money but B does not have a claim against him, A does not have any direct financial obligation to pay, but may do so if he wishes to discharge any Heavenly/religious obligations.
go here D-E-ep Thoughts: As we enter into the High Holy days, we should do everything we can to dispel strict Heavenly judgements. Instead of having anything hanging over our heads, we should act with extra generosity and mercy towards other (in ways that we wish G-d to act towards us). We should not only make sure that all our bills and required charity are paid, but to go above and beyond the letter of the law while take special care of our valued relationships.