The Difference between "Borrow" and "Lend"

Many students have difficulties with the verbs "borrow" and "lend". Remember you borrow FROM and you lend TO. Let me explain further. If you have something that you want to give to someone for a short time, then you LEND it TO the person. If you want something from someone else, you BORROW FROM that person. Do you understand? You lend TO and you borrow FROM..... It is easy for an American, I know.
A message for my Brazilian friend: I will give you a written exercise that will help with this when I see you .