When realisation expenses are paid by the firm on behalf of a partner, such expenses are debited to:

When a partner is personally responsible for bearing the realization expenses, but the firm pays it on their behalf, it means the firm is paying out cash that should reduce the partner's capital balance.The journal entry passed is:
$$\text{Partner’s Capital A/c}\text{Dr.}$$
$$\text{To Cash/Bank A/c}$$
Thus, the Partner's Capital Account is debited.