Exodus 22:15

If the owner was with it, he shall not make restitution ; if it was hired , it came for its hiring fee .

But if the owner is with the animal, the borrower will not have to pay. If the animal was hired, the money paid for the hire covers the loss.

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