Leonardo D. de Castro
"A debt of good will (utang na loob in Filipino) is incurred when a person becomes the beneficiary of significant assistance or favor given by another. Usually, the beneficiary is in acute need of the assistance given or favor granted. This provides an opportunity for the giving of help to serve as a vehicle for the expression of sympathy or concern. The debt could then be appreciated as one of good will because, by catering to another person’s pressing need, the benefactor is able to express positive dispositions towards the beneficiary. It is not merely the receipt of the assistance or favor that puts the recipient in a position of indebtedness."
Fill article: Debts of Good Will and Interpersonal Justice (Also archived)