Reference for Bava Metzia 189:15
אלא גניבה ואבידה בשואל לחיובא מנלן דגמר משומר שכר דיו לבא מן הדין להיות כנדון מה גניבה ואבידה דשומר שכר בבעלים פטור אף גניבה ואבידה דשואל נמי בבעלים פטור
the preceding subject, and the upper section is determined by the lower.<span class="x" onmousemove="('comment',' [H]. I.e., the waw indicates that the provisions of each section, in part at least, apply to the other. Hence, since the lower states that a borrower is exempt when the owner lends his personal service, the same holds good in the upper section dealing with a paid trustee. ');"><sup>15</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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