Reference for Bava Metzia 190:11
האי מאי אי אמרת בשלמא רישא במלאכה אחרת וסיפא באותה מלאכה היינו רבותא
From the verse, But if the owner thereof be with it, he shall not make it good, do I not know, by implication, that if the owner thereof is not with it, that he must make it good? Why then is it [explicitly] stated, And the owner thereof not being with it, [he shall surely make it good]? To teach you: if he is in his service when the loan is made, he need not be so at the time of injury or death; but though in his service at the time of injury or death, he must also have been so with him at the time of loan.<span class="x" onmousemove="('comment',' This proves that 'and the owner thereof not being with it' refers directly to the time of the loan, and not as R. Hamnuna holds, to the whole time of the transaction. ');"><sup>10</sup></span>