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 befell 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. We may 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 choose to lose ourselves, than that any should sustain loss by their kindness to us.
Related Commentaries of Exodus 22:14
Exodus 22:14-15
14 And if a man borrow ought of his neighbour, and it be hurt, or die, the owner thereof being not with it, he shall surely make it good.
15 But if the owner thereof be with it, he shall not make it good: if it be an hired thing, it came for his hire.