"If it (the beast) were hired, it came by its hire (into the hands of the hirer"): I might think that if he swears (viz. Ibid. 10), he is exempt from all payment, you, therefore, reason: Since a paid watcher gives benefit (to the owner) and a hirer gives benefit, and we have learned about a paid watcher, who swears (to exempt himself from liability) for accident, that he pays for theft and loss — then a hirer, too, pays for theft and loss.
The Torah Introduces a Fourth Category of Guardian the Hirer
Mekhilta Tractate Nezikin 16:26