Commentary for Bava Metzia 192:18

ההוא גברא דשאיל נרגא מחבריה איתבר אתא לקמיה דרבא אמר ליה זיל אייתי סהדי דלאו שנית ביה ואיפטר

— But, said Raba, not only is it unnecessary to state that if it became emaciated through work he is not responsible, but even if it died through work, he is still not liable, because he can say, 'I did not borrow it that it should stand in a showcase.'

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