[Abu 'Eisa said:] This Hadith is Hasan Sahih. Some of the people pf knowledge, among the Companions of the Prophet (ﷺ) and others, followed this Hadith. They said that the possessor of the borrowed thing is liable. This is the view of Ash-Shafi'i and Ahmad. Some of the people of knowledge among the Companions and others said that the possessor of the borrowed this is not liable unless there is dispute. This is the view of Sufyan Ath-Thawri and the people of Al-Kufah, and it is the view of Ishaq.
In-book : Book 14, Hadith 68
English translation : Vol. 1, Book 12, Hadith 1266