Lend and borrow

Borrow something [from someone]
Lend something [to someone]
Lend someone [something]

We use borrow to say that we take something temporarily with the intention of giving it back.

Do you mind if I borrow a few dollars for the bus?
That book looks great, may I borrow it once you have finished?

We use lend to say that we give something temporarily with the understanding that it will be returned.

Can you lend me your car?
Her father lent her some money to buy a house.

Flickr CC: Simon Cunningham