14 “If anyone borrows an animal from their neighbor and it is injured or dies while the owner is not present, they must make restitution.

Read Exodus 22:14 Using Other Translations

And if a man borrow ought of his neighbour, and it be hurt, or die, the owner thereof being not with it, he shall surely make it good.
"If a man borrows anything of his neighbor, and it is injured or dies, the owner not being with it, he shall make full restitution.
“If someone borrows an animal from a neighbor and it is injured or dies when the owner is absent, the person who borrowed it must pay full compensation.