[If] he was taking it out by dragging, and it died in the premises of the owner, he is exempt. [If] he lifted it or if he took it out of the owner's premises and it died, he is liable.  [If] he gave it for [redemption of] his firstborn son, or to his creditor, to an unpaid guardian, to a borrower, to a paid guardian, or to a renter, and he was dragging it, and it died in the premises of the owners —- he is exempt. [If] he lifted it or took it out of the owners' premises, and it died, he is liable.