In the case of the verb dhāri 'to owe', the creditor is called sampradāna,
The word उत्तमर्ण is compounded of two words उत्तम best and ऋण debt meaning (whose debt is best) creditor, as opposed to अधमर्ण debtor. As देवदत्ताय शतं धारयति he owes hundred to Devadatta.
Why do we say 'the creditor is called Recipient'? Observe देवदत्ताय शतं धारयति ग्रामे he owes hundred to Devadatta in the village. Here village is in the Locative case.,