If A lends B ten dollars, it means A gives B ten dollars, which B will pay back (or at least, A hopes B will pay it back. You can also say "A lends ten dollars to B" If A borrows ten dollars FROM B, we have the opposite situation. Now B has given ten dollars to A, which A must pay back. You would always say A borrows <something> from B. You would NEVER say A borrows B <something>.

lend = give something to someone with the expectation of getting it back borrow = take something from someone with the intention of giving it back