Reference for Avodah Zarah 12:8
להלוותם וללוות מהן: בשלמא להלוותם משום דקא מרווח להו אלא ללוות מהן אמאי אמר אביי גזרה ללוות מהן אטו להלוותם רבא אמר כולה משום דאזיל ומודה הוא:
To lend money to them or borrow money from them. It makes sense to prohibit lending to them, for this benefits them; but borrowing from them deprives them. Abaye said: We forbid the borrowing from them lest they come to lend to them. But Rava said: It is all on account of their going to offer thanks.
Jerusalem Talmud Avodah Zarah
One understands “to lend;” “to borrow” from them? Because he increases his reputation. One understands “to give them loans;” “to ask them for loans”? Because he increases his reputation. One understands “to pay debts to them;” “to accept payment from them”? That he should not say, his pagan worship had helped him45Babli 6b.. Rebbi Abba bar Tevelai in the name of Rav: If it was a loan in danger of being lost it is permitted. It was stated thus: A loan in danger of being lost, by witnesses. A loan not in danger of being lost, by document46Babli Bava qamma102a.. Even a loan by document is in danger of being lost, for not at all times does a person succeed in liquidating his debt47Quoted in Tosaphot 2a, s.v. ולפרוע.. How is this? A loan not in danger of being lost, by pledge. A loan in danger of being lost, not by pledge. It was found following the former [opinion]: A loan in danger of being lost, by witnesses. A loan not in danger of being lost, by document.
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