Exodus 22:14-15

Lending is a species of deposit; but for the benefit, not of the depositor, but of the man with whom the deposit is made. The obligation of the latter to keep intact and to return is therefore even more stringent than in the preceding case. Consequently, if the thing lent were lost or injured, however the loss was brought about, the borrower was justly called upon to make it good. The only exception was, when the lender was still in charge of what he lent, present with it, and able to keep guard over it.