[If] one borrowed a cow and he sent it to him through his son, through his slave, through his agent, or through the son, slave, or agent of the borrower, and it died —- he is exempt. [If] the borrower said to him: “Send it to me through my son,” “through my slave,” “through my agent,” or “through your son,” “through your slave,” [or] “through your agent”; or the lender said to him: “I am sending it to you through my son,” “through my slave,” [or] “through my agent,” or “through your son,” “through your slave,” [or] “through your agent,” and the borrower replied: “Send [it],” and he sent it and it died —- he is liable. So [it is] at the time he returns it.