出埃及记 22:13

וכי ישאל איש AND IF A MAN BORROWS — The purpose of this verse is to tell you that the borrower is liable for loss from whatever cause even from accident. בעליו אין עמו THE OWNER THEREOF NOT BEING WITH IT (lit., with “him”) — i. e. if the owner of the ox is not employed with the borrower in his work (Bava Metzia 95b).

וְכִֽי־יִשְׁאַ֥ל אִ֛ישׁ מֵעִ֥ם רֵעֵ֖הוּ וְנִשְׁבַּ֣ר אוֹ־מֵ֑ת בְּעָלָ֥יו אֵין־עִמּ֖וֹ שַׁלֵּ֥ם יְשַׁלֵּֽם׃

And if a man borrow aught of his neighbour, and it be hurt, or die, its owner not being with it, he shall surely make it good.