'Borrow' and 'lend'

What is the difference between 'to borrow something' and 'to lend something'?

If you lend something to someone, then you own that object and let someone else use it.

When you borrow something from someone, you want that object and you are not the owner.

For example, Tommy wants $100 and Jane has $100 then:

e.g. Jane lends $100 to Tommy.
e.g. Tommy borrows $100 from Jane.

e.g. I lent her a coat because it was cold.
e.g. Could I borrow your ruler?