[If] one borrows a utensil from his friend on the day before Yom Tov, [it is] as the feet of the borrower; if on Yom Tov, [it is] as the feet of the lender. [If] a woman borrowed from her friend spices, water and salt for her dough, they are as the feet of both. R’ Yehudah exempts water, because it has no substance.