Quoting%20commentary for Bava Metzia 190:18

לומר לך היה עמו בשעת שאילה אינו צריך להיות עמו בשעת שבורה ומתה היה עמו בשעת שבורה ומתה צריך להיות עמו בשעת שאילה

But [on the Other hand], it is written, 'But if the owner thereof be with it he shall not make it good': hence, it is only because he was with him on both occasions, but if he was with him on one occasion but not on the other, he is responsible. [This contradiction is] to teach you: If he was with him at the time of the loan, he need not have been with him at the time of the injury or death; but though he were with him at the time of the injury or death he must also have been with him when the loan was made.<span class="x" onmousemove="('comment',' It is explained below why this is assumed, and not the reverse. ');">¹⁶</span>

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