Forty Kinds of Virtue
Abdullah bin Amr bin Al-as (radi Allahu anhum) reported that the Messenger of Allah (sal Allahu alaihi wa sallam) said, “There are forty kinds of virtue; the uppermost of them is to lend a (milch) she-goat (to someone in order to benefit from it and then return it). He who practices any of these virtues expecting its reward and relying on the truthfulness of the promise made for it, shall enter Jannah.”
Loaning of anything to someone for temporary benefit, without losing the right of its ownership, is a meritorious act.
And Allah Knows Best!