If a person borrows a cow from another and, for some reason, the cow dies, the borrower must pay the value of the cow to the owner. Even though the death was not caused by any negligence on his part, the borrower must pay because he benefited from the owner’s property at no cost.
One sage asked: what is the rule if a man borrows a cow for sexual intercourse and the cow dies while in his possession? Must he pay, or is he exempt? What are the issues under debate? On one hand, the borrower took the cow for an unusual, rare use (sexual intercourse) and in such a case the borrower should be exempt. On the other hand, in general the borrower takes the cow for benefit and use with no cost, and this borrower, who took the cow for sexual intercourse, also enjoyed use of the cow. The Talmud did not reach a decision on the matter.
(Babylonian Talmud, Tractate Bava Metzia 96a)