Kautilya's Arthashastra 3.12.22

3.12.22

yācitakam avakrītakaṃ vā yathāvidhaṃ gṛhṇīyus tathāvidham evārpayeyuḥ //

Properties either borrowed (yáchitakam) or hired (avakrítakam) shall be returned as intact as they were when received. If owing to distance in time or place, or owing to some inherent defects of the properties or to some unforeseen accidents, properties either borrowed or hired are lost or destroyed, they need not be made good. The rules regarding deposits shall also apply here.