American Sign Language:  "loan / lend / borrow"

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LEND and BORROW are basically the same sign. You start the sign near the lender who has the thing being loaned, and you move the sign toward the borrower who ends up with the thing being loaned. 
Remember, this is an ASL concept. It is NOT just a translation of English.

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LEND:
=  "I'm going to lend it to you."
= "You can borrow it"
Remember, this sign moves toward the person who is ending up with the money or the object. 

me-LEND-you = you=BORROW-from-me:

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BORROW
=  "You lend to me."
=  "I borrow from you."
As in:  "Could you please lend me $5.00?" and "Could I please borrow $5.00?"  

you-LEND-me = me-BORROW-from-you

 

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Signing Note: 
If you wanted to sign, "I lent it to him" you'd start the sign near you and move it out and to your right (or wherever "he" is).
Similarly, if you wanted to sign "He lent it to me" you'd start from a position out to your right and move the sign in toward your torso.  (Lefties tend to do things mirror image.)

 

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Also see: KEEP