Reference for Bava Metzia 71:1

פעמים ששניהם באשם פעמים שהשוכר בחטאת והשואל באשם פעמים שהשוכר באשם והשואל בחטאת

Sometimes both are liable to a guilt-offering, sometimes the hirer is liable to a sin-offering and the borrower to a guilt-offering, and sometimes the hirer is liable to a guilt-offering and the borrower to a sin-offering.<span class="x" onmousemove="('comment',' The reference is to the Mishnah, where the hirer of an animal then lends it to another. ');">¹</span>

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