In spiritual terms, the concept of lending is connected with healing and support.
Psychological / emotional perspective: If we are lending money, we are creating a bond of obligation within our lives.
If we are being lent money we need to look at the way we are managing our resources, but more importantly what help we need to do this.
Material aspects: If in a dream we are lending an object to someone, we are aware that the quality that object represents cannot be given away; it is ours to have but we can share it.
If someone is lending us an article then we are perhaps not responsible enough to possess what it represents on a full-time basis. Conversely, we may only need it for a short time.