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Ruling 2375

If a borrower returns the loaned item to its owner, the owner’s agent (wakīl), or the owner’s guardian, and afterwards the item perishes, the borrower is not responsible for it. However, if the borrower takes the property to another location without the permission of its owner, the owner’s agent, or the owner’s guardian, he is responsible for it, even if the location is one to where the owner would usually take the property. For example, if [without permission] the borrower ties a horse in a stable that was built by the owner for that very purpose, and afterwards the horse perishes or someone causes it to perish, he is responsible for it.