Devanagari: पंच-ऋण ISO15919:

The five debts an individual soul must repay to attain liberation.

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Three of the five debts, collectively known as tririna (Devanagari: त्रिऋण ISO15919: trir̥ṇa), are mentioned by Manu in his Manu Smriti, and they are: deva rina (Devanagari: देव-ऋण​ ISO15919: deva r̥ṇa​​) – debts to the celestial beings, rishi rina (Devanagari: ऋषि-ऋण​ ISO15919: r̥ṣi r̥ṇa​) – debts to the sages and pittri rina (Devanagari: पितृ-ऋण​ ISO15919: pitr̥ r̥ṇa) – debts to the forefathers. The remaining two are described in other scriptures: bhuta rina (Devanagari: भूत-ऋण ISO15919: bhūta r̥ṇa​ ) – debts to other living beings and nri rina (Devanagari: नृ-ऋण​ ISO15919: nr̥ r̥ṇa​) – debts to humankind.

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bhuta

Three Debts

Repay Spiritual Debt or do Devotion?

REFERENCE

Bhagavad Bhakti - True Devotion, Ch. 7