I don't borrow, and I don't lend. I will use my tools and help someone else, but no one will take care of my stuff like I do.
Having said that, my father has used my Kubota.
No one else has ever asked, and I would kindly offer to help them, in response.
I once had a friend who wanted to borrow my ATV for bear hunting. After I stopped shivering at the thought, I told him two things- I didn't want our friendship ruined, and he didn't have the money to fix what he would surely tear up. He smiled, agreed, and understood.
My opinion is this- if it is worth borrowing (have a need), it is worth buying. I'd rather own what I need instead of borrow, and whoever needs my stuff, should do the same.
There is wisdom in what Shakespeare wrote- "neither a borrower nor a lender be". Many believe that this is in the Bible, but it isn't. Rather, Scripture instructs to be generous in lending; it also clearly states that when you borrow, you become a slave to the lender. So, I believe in the principle of lending- helping. But, to keep the person from becoming a slave, I will help by also supplying labor.