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Borrow = vay / mượn
\”Vay\” is more formal and can only be used with money:
vay tiền = to borrow money
(It can also be used with very essential things, for example, rice – vay gạo = to borrow uncooked rice, but it is not very common nowadays).
\”Mượn\” is slightly less formal and can be used with everything else:
mượn tiền = to borrow money
mượn quần áo = to borrow clothes
mượn sách = to borrow books
There is no similar word for lend in Vietnamese. In order to say \”lend\”, you need to use to words:
cho vay = lend money
cho mượn = lend (everything)
cho bạn mượn tiền = let you to borrow money from me = lend you money
cho bạn mượn sách = let you to borrow a book from me = lend you a book
Check out this video to know how these two words are used in contexts: