(Mishnah): If a person borrowed a cow and the lender sent it to him with his own son, slave or agent; or with the borrower's son, slave or agent; if it died, the borrower is exempt.

If the borrower told him to send it with his own son, slave or agent or with the lender's son, slave or agent; or the lender said, "I am sending it to you in the hands of my son, slave or agent, or in the hands of your son, slave or agent'' - if the borrower agreed and he sent it, he is liable. The same principal apply when the borrow returns it.

Beraisa: If the borrower said, "Lend me your cow for ten days and you should (also) be 'lent' to me for the first five''; if it died within the latter days, it is as if the owner was with the cow even then (and the borrower is exempt).

But if he said, "Lend me you cow'' and the owner responded, "I will also be lent to you'' or if the borrower said, "Lend me you cow and come and work with me'' or "Lend me you axe and come and prune with me'' or "Lend me you pots and come and eat with me'' If he borrowed a cow from a pit digger and the owner works with him; or from his land manager or from his treasurer and it died, it is as if the owner was with it (and the borrower is exempt).