Exodus 22:14

אם בעליו עמו BUT IF THE OWNER THEREOF BE WITH IT (lit., with “him”) — whether he be employed in the very kind of work for which the animal has been borrowed, or whether he be employed in any other work of the borrower — provided that he (the owner) was employed by the borrower when the loan was effected it is not necessary, in order to free him from restitution that he should be employed by the bailee at the time when the injury or death took place (Bava Metzia 95b). אם שכיר הוא IF IT BE HIRED — i. e. if the ox has not been borrowed but hired, בא בשכרו THEN IT CAME FOR ITS HIRE into the hand of this hirer and not by way of loan. For he does not get the entire benefit of the transaction since he is using it only because he has paid hire for it and consequently the owner benefits also; therefore the law applicable to a borrower does not apply in his case — that he should be held liable for loss by accident. Scripture, however, does not state explicity what his (the hirer’s) law actually is — whether he has to be treated as the gratuitous bailee (שומר חנם) or as the bailee for payment (שומר שכר), and therefore the Sages in Israel differ in their opinion as to how the hirer (שוכר) has to make restitution. R. Meir says he is responsible only as a gratuitous bailee, whilst R. Judah says, even as a bailee for payment (Bava Metzia 80b).

אִם־בְּעָלָ֥יו עִמּ֖וֹ לֹ֣א יְשַׁלֵּ֑ם אִם־שָׂכִ֣יר ה֔וּא בָּ֖א בִּשְׂכָרֽוֹ׃ {ס}        

But if its owner be with it, he shall not make it good: if it be a hired thing, it came for his hire.