Exodus 22:14

“And if a man borrow [ought] of his neighbour, etc.] Any beast, as it should seem, as an ox to plough with, an ass, horse, or camel to ride on, though the Jewish writers carry it also to any kind of household stuff: and if he be hurt or die; if any damage comes to it, or it dies while it is in the borrower’s hands, and when employed in that work for which he borrowed it; the Targum of Jonathan is, “and the vessel should be broke, or the beast die:” and the owner thereof being not with it; at the time of its being hurt, or of its death, and so could not be so well satisfied whether used well or not, nor how the damage and death came to it: he shall surely make it good; pay the full price for…”

“If a man (suppose) lent his team to his neighbour, if the owner were with it, or were to receive profit for the loan of it, whatever harm befel the cattle the owner must stand to the loss of it: but if the owner were so kind to the borrower as to lend it him gratis, and put such a confidence in him as to trust it from under his own eye, then, if any harm happened, the borrower must make it good. Learn hence to be very careful not to abuse any thing that is lent to us; it is not only unjust but base and disingenuous, we should much rather chuse to lose ourselves, than that any should sustain loss by their kindness to us. Exodus 22:17”

“borrow: Deu 15:2, Deu 23:19, Deu 23:20; Neh 5:4; Psa 37:21; Mat 5:42; Luk 6:35 make it good: Exo 22:11, Exo 21:34; Lev 24:18 Exodus 22:15”

“If any one borrowed an animal of his neighbour (to use it for some kind of work), and it got injured and died, he was to make compensation to the owner, unless the latter were present at the time; but not if he were. "For either he would see that it could not have been averted by any human care; or if it could, seeing that he, the owner himself, was present, and did not avert it, it would only be right that he should suffer the consequence of his own neglect to afford assistance" (Calovius). The words which follow, וגו שׂכיר אם, cannot have any other meaning than this, "if it was hired, it has come upon his hire," i.e., he has to bear the injury or loss for the money which he got for letting…”