[107a - 11 lines; 107b - 47 lines]
1)[line 2]אמלוה הוא דכתיבA'MILVEH HU DI'CHESIV (MODEH B'MIKTZAS HA'TA'ANAH)- [the verse] is written with regard to a loan; see Background to Bava Kama 106:29
2)[line 5]בכולי בעי דנכפריהB'CHULEI BA'I D'NICHPEREI- he wants to deny [owing] the entire amount
3)[line 7]ובכולי בעי דלודי ליהUV'CHULEI BA'I D'LODI LEI- he wants to admit to him regarding the entire amount
4a)[line 9]אישתמיט לי מיהא השתאISHTAMIT LI MIHA HASHTA- I will elude him at least for now (i.e. to evade his claim)
b)[line 9]אדהוו לי זוזי ופרענאAD'HAVU LI ZUZEI U'FARANA- until I have money and I can pay him back
5)[line 9]רמא רחמנא שבועה עילויהRAMA RACHMANA SHEVU'AH ALEI- the Torah placed [a requirement to make] an oath upon him
6)[line 5]יליף נתינה נתינהYALIF NESINAH NESINAH- is learned through a Gezeirah Shavah with the words "Ki Yiten" (Shemos 22:6) written with regard to Shomer Chinam, and "Ki Yiten" (Shemos 22:9) written with regard to Shomer Sachar
7)[line 6]וי''ו מוסיף על ענין ראשוןVAV MOSIF AL INYAN RISHON- the extra letter "Vav" (Shemos 22:13) adds to the first; the letter "Vav" in the word "v'Chi" (Shemos 22:13), which is the first word in the verse discussing the responsibility of a Sho'el, makes it an addition to the first subject (i.e. the verses dealing with a Shomer Chinam and Shomer Sachar)
8)[line 7]שוכרSOCHER - one who rents (Socher) an item
The Socher, or renter, is one of the four watchmen mentioned in the Torah (see Background to Bava Kama 44:21). He pays money to rent an item from his friend. There is a Machlokes Tana'im in Bava Metzia (93a) whether the Socher has the status of the Nosei Sachar, or the status of a Shomer Chinam. The Halachah follows the opinion that he has the status of a Nosei Sachar, and as such he is liable for damages in cases of Peshi'ah (negligence), theft or loss, but is not liable in a case of Ones (an unavoidable accident).
9)[line 11]עד שישלח בו ידAD SHE'YISHLACH BAH YAD - until he sends his hand upon it (to use it for himself) (SHELICHUS YAD)
The Torah (Shemos 22:6-8) teaches that when the owner of an item deposits his item with someone to watch it for him, and the watchman uses the item without the owner's permission, the watchman assumes full responsibility for the item. The watchman becomes obligated to return the item (or its value) to the owner even if an uncontrollable accident occurs and destroys it.
10)[line 15]בעומדת על אבוסהB'OMEDES AL EVUSAH- when it (the animal) is standing on (eating from) its trough
11)[line 28]ויצא ידי בעליםV'YATZA YEDEI BE'ALIM- he fulfilled his obligation with regard to the owner of the item
12)[line 35]שלא פשעתי בהSHE'LO PASHATI BAH- [he must make an oath, saying] that "I was not negligent with it"
13)[line 45]ממון המחייבו כפל פוטרו מן החומש או דלמא שבועה המחייבתו כפל פוטרתו מן החומשMAMON HA'MECHAIVO KEFEL POTRO MI HA'CHOMESH, O DILMA SHEVU'AH HA'MECHAYAVASO KEFEL POTRASO MIN HA'CHOMESH- [Does] the obligation to make a monetary payment of Kefel exempt him from paying the Chomesh, or perhaps the Shevu'ah that obligates him to pay Kefel exempts him from paying the Chomesh