The difference between the two words can really be confusing for many people.
They are two verbs and they both indicate an action in which an item is given to another person for a period of time with the expectation that it will be returned: one or the other is used depending on who accomplishes the action and the recipient of the action.
So, Borrow something from someone means:
" to have something loaned by someone or to obtain something from someone, with the intention of returning it after a short period of time" . Consequently, the person who uses the verb "to borrow " is beautiful and indeed the one who " receives " , it is the recipient of the action.
An illustrative example:
The transporter borrowed a large sum of money from his bank to buy new coaches; the bank made a loan to the carrier, he is the recipient or beneficiary.
On the other hand, to lend something to someone means to " make what one possesses available to someone for a period of time" , thus, the person who uses the verb "to lend " is the one who performs the action and not the recipient.
Example: Neighbor, could you lend me your pen ?; the other tries to borrow his neighbor's pen.
It should be clear, it means the main difference is that they are used to indicate different directions. Therefore, loaning should be used when something is temporarily given to another person and borrowing would be used when something is taken from another person.
Reminder: If this is the definition of " borrow ", then the following expression: "I am going to borrow a taxi" would be false or misused except that if you would like us to lend you the taxi then bring it back after finishing your shopping.
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