The essay analyzes the contract for the sale of assets to creditors and, in particular, its function. The study is conducted taking into account the historical evolution of the contract both in Italy and in the main civil law countries in Europe. As a result of comparison shows the innovativeness of the figure governed by Articles 1977-1986 c.c., especially for being this contract an example of a voluntary transfer that has as its purpose the liquidation of the debtor's assets and consequently the creditor satisfaction. The contract in question turns out to be a remedy designed to achieve the purposes of the financial liability. In this context, it is also clear that the contract for the sale of assets to creditors along with the thrust in favor of private autonomy in the resolution of the crisis and, consequently, new role of the discharge can help to induce us to rethink the idea of obligation and fulfillment of the same