B.The mitzvah of loaning is not limited to loans of money. Lending [all sorts of] items is also included, because it all stems from the attribute of chessed-kindness. The only difference [between lending money and objects] is that with regard to lending money there is a special positive commandment, as noted earlier.
C. This mitzvah, of lending items, applies even if it is a wealthy person who wishes to borrow it. Nevertheless, when a poor person comes to borrow an item, there is a greater obligation to lend it to him, for perhaps he does not currently have the money to purchase these tools that he needs.