When we use the word borrow today we generally think of obtaining something which we shall return or compensate for its use. In Exodus 12:35,36 we read the words "borrow" and "lent" regarding supplies that came from the Egyptians to the Israelites as they were about to leave Egypt. But these words do not mean there was any intention of repaying or returning that which was received.

  Borrow and lent meant something given upon request, even demanded. It was as it the Egyptians were making a payment of wages from which the slaves had been deprived for so long. The Egyptians did not hesitate to supply what Israel demanded because they now, after the plagues, wanted Israel to get out of their land whereas they formerly tried to retain them.

  In verse 36 we have the word "spoiled" which indicates it was a gift, however begrudgingly given, but never with the idea of repayment.