Quenya
luhta
noun. *debt, trespass
lucassë
noun. *debt, trespass
lucië
noun. *debt, trespass
rohta
noun. *debt, trespass
luhta
noun. *debt, trespass
lucassë
noun. *debt, trespass
lucië
noun. *debt, trespass
rohta
noun. *debt, trespass
Tolkien experimented with various words for “debt, trespass” in drafts of the Átaremma prayer from the 1950s. In the earliest draft Tolkien had lucassë (VT43/8), revised to lucië in the second draft (VT43/9-10), and luhta in the third (VT43/11), all based on luc-. In the third version luhta was deleted and replaced by rohta, with luhta reappearing in the fourth version only to be revised again to rohta (VT43/11-12). In the final two versions Tolkien used úcarë (VT43/12), but this may have a different sense such as “misdeed” or “sin”: compare úcarindo “✱sinner” from the Aia María prayer (VT43/11-12).
The derivations of the luc-forms are unclear, as none of the attested meanings of the root √LUK seem to fit. Likewise the attested meaning of ᴹ√ROK has to do with horses, which also doesn’t fit.
Neo-Quenya: For purposes of Neo-Quenya, I would ignore the luc-forms, but would retain rohta for the sense “debt”. For example, Helge Fauskanger used rohta “debt” in his NQNT (NQNT).