Commentary for Exodus 22:13

וכי ישאל איש AND IF A MAN BORROWS — The purpose of this verse is to tell you that the borrower is liable for loss from whatever cause even from accident.

וכי ישאל, an animal to perform work for him.

Employed by the borrower to do his work. Rashi adds the phrase “employed by the borrower to do his work” so we will not think that when the verse says “with him,” it means that they are physically together in a certain place. Therefore Rashi explains it as “to do his work.” [Consequently, the verse is saying that the law is the same] whether the borrower and owner are doing the work in different places or in the same place, or even if the owner is with the borrower but in a different work [not connected to the ox. We know this last case] because the [next] verse says, “If the owner is with him,” implying any work done with him [see Rashi there].