They borrowed of the Egyptians, either before this time, as they had opportunity, when their hearts were mollified by the foregoing plagues; or even at this time, when the Israelites might well take confidence to borrow, and the Egyptians would be willing to lend them, partly that they might gain their affections and prayers, and partly that they might more readily depart from them. Jewels, wherewith they used to adorn themselves in the worship of their idols, and therefore supposed the Israelites might use them in the worship of their God. Or, vessels; of which see on Exodus 11:2.
Related Commentaries of Exodus 12:35
Exodus 12:35
35 And the children of Israel did according to the word of Moses; and they borrowed of the Egyptians jewels of silver, and jewels of gold, and raiment: