“If a man borrows anything of his neighbor, and it is injured or dies, the owner not being with it, he shall make full restitution.
These laws are, I. Concerning trusts, Exo 22:7-13. If a man deliver goods, suppose to a carrier to be conveyed, or to a warehouse-keeper to be preserved, or cattle to a farmer to be fed, upon a valuable consideration, and if a special confidence be reposed in the person they are lodged with, in case these goods be stolen or lost, perish or be damaged...
Commenting on Exodus 22:7-15
And if a man borrow ought of his neighbour,.... 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...
Exo 22:14-15 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.
Commenting on Exodus 22:14-15