The concept of:
"You lend to me."
"I borrow from you."
Now, if you want to express the concept of "I LEND YOU" you sign:
Note: If you wanted to sign, "I lent it to him" you'd start the sign near you and move it out and to your right. Similarly, if you wanted to sign "He lent it to me" you'd start from a position out to your right and move the sign in toward your torso.