Hi,
"Borrowing" means that there is an agreement between two parties (ie Bill and Darla) that Bill will use some entity owned by Darla.
Having that agreement is essential. If Bill were to borrow Darla's item without telling her, even with plans to return it immediately, that would constitute theft.
(Shulchan Aruch Choshen Mishpat 348:1)
Have a great day,
Mordechai
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