Borrow and Lend
Borrow: To receive money (or any object) from someone with the intention of returning it at a later date.
Lend: To give or allow money (or any object) to someone on condition of repayment with interest.
These two verbs indicate temporary change of possession, however from different points of view. Let me show you on an example:
You own something (Object A) that Jane needs badly. So you say: "Go ahead, you can take it". What has just happened?
a) From your point of view.
- I have lent her Object A.
- OR: He has lent her Object A.
b) From her point of view.
- I (=Jane) have borrow Object A from him.
- OR: Jane has borrowed Object A from me.
If you still confuse these verbs, you may want to memorize the following sentence: "You borrow from someone and they lend/loan it to you.", with an emphasis on from and to.