פירוש על בבא מציעא 71:17

From here it is possible to prove that the law is like the opnoin that holds that a renter is similar to (in responsibility) a paid watchman.

its also possible to prove from the start of chapter a widow to a kohen Godal (Yevumas 66b) and in chapter the borrower (later in Bava Metzia 97a) in the case of mareimer the son of chanina .....