Exodus 22:14-15

"And if a man borrow aught of his neighbor, and it be hurt, or die, the owner thereof not being with it, he shall surely make restitution. If the owner thereof be with it, he shall not make it good: if it be a hired thing, it came for its hire."

Esses explained this as meaning, "If you ask your neighbor to lend you something, you are then responsible for seeing that no harm comes to it. If you fail in that responsibility, you must make restitution."[8] However, if the owner was present when some injury was incurred, no restitution was demanded.

This law establishes the responsibility of all borrowers for what they borrow and for the proper return of it, or the replacement of it, if it was ruined, lost, damaged, killed, or whatever.