I lend to you, you borrow from me. I borrow from you, you lend to me.
to lend "pożyczać, pożyczyć" to lend sb sth to lend sth to sb
AmE to lend = to loan
[Cambridge Advanced Learner's Dictionary] to give something to someone for a short period of time, expecting it to be given back
She doesn't like lending her books. Ona nie lubi pożyczać swoich książek.
If you need a coat I can lend you one / lend one to you. Jeśli potrzebujesz płaszcza, mogę Ci pożyczyć jeden.
Her father lent her 100 dollars. Jej ojciec pożyczył jej 100 dolarów.