[If] one borrowed a cow and borrowed [the service of] its owner along with it, or hired its owner along with it, [or] he bor-rowed [the service of] the owner or hired him and afterwards borrowed the cow, and it died —- he is exempt, as it is said (Exodus 22:14): “If its owner is with him, he need not pay.” But [if] he borrowed the cow and afterwards borrowed [the ser-vice of] the owner or hired him, and it died —- he is liable, as it is said (Exodus 22:13): “[If] its owner is not with him, he shall surely pay.”