Reference for Bava Metzia 189:14
ואכתי שואל משומר שכר לא גמר דאיכא למיפרך מה לשומר שכר שכן פטור בשבורה ומתה תאמר בשואל שחייב בשבורה ומתה
— But Scripture saith, 'And if a man borrow': the <i>waw</i> [copulative 'and'] indicates conjunction with<span class="x" onmousemove="('comment',' Lit., 'adds to'. ');"><sup>14</sup></span>
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Rashi on Bava Metzia
But why [should be be obligated]? it is [a case of] watching with the owner: The owner of this object that was stolen was in the employ of the watchman, for also he [the guard] has a guard to him. And it is written: "If the owner is with him he shall not pay" (Shemos 22:14). And we expound later on "with him" [as] "in his employ". And even though this is written by a borrower, later we expound this also on every type of guard in Chapter "The Borrower" (Later, 95a)
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