Text of the provision

Sec. 14. Costs. — When the executor or administrator, in his answer, admits and offers to pay part of a claim, and the claimant refuses to accept the amount offered in satisfaction of his claim, if he fails to obtain a more favorable judgment, he cannot recover costs, but must pay to the executor or administrator costs from the time of the offer. Where an action commenced against the deceased for money has been discontinued and the claim embraced therein presented as in this rule provided, the prevailing party shall be allowed the costs of his action up to the time of its discontinuance.

Rules of Court, Rule 86, Section 14. Reproduced verbatim and verified word-for-word against four independently published renderings of the Rules of Court — only text on which at least two independent publishers agree is shown.

About this section

This is Section 14 of Rule 86 (Claims Against Estate) of the Rules of Court of the Philippines — the Special Proceedings rules (Rules 72–109), in force since January 1, 1964. The text above is reproduced verbatim.

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Note. The text above is reproduced in full from the Rules of Court (Special Proceedings), verified word-for-word against four independently published renderings of the Rules of Court — only text on which at least two independent publishers agree is shown. The framing around it is general legal information, not legal advice. How a rule applies to a particular case depends on facts that only a lawyer reviewing your matter can assess.