If one borrowed a Tallis/Tefillin/Shofar/Daled Minim and damaged it, must he pay the owner for the damages?
Negligence: If one borrowed a Tallis/Tefillin/Shofar/Daled Minim and damaged it due to negligence, then he is obligated to pay the owner for the damages.
Process of using/wearing: If one borrowed a Tallis/Tefillin/Shofar/Daled Minim and it was damaged in the process of using it, such as it cracked or tore, then if he borrowed it with permission of the owner, then he is exempt from paying for the damages. This applies even if he borrowed it as a Matana Al Menas Lehachzir [such as by a Tallis or by Daled Minim, although in such a case he does not fulfill the Mitzvah]. If, however, he borrowed it without permission [as stated in Halacha that doing so is allowed] then some Poskim rule he is liable for all damages. Other Poskim however rule he is exempt from damages just like one who borrowed it with permission.
Not in process of using/wearing and no negligence: If one borrowed a Tallis/Tefillin/Shofar/Daled Minim [whether with or without permission, but not as a Matana Al Means Lehachzir] and it became damaged not in the process of using it, although not due to any negligence on the person’s side, then he is nevertheless liable to pay for damages, although some Poskim suggest being lenient to exempt him from paying for damages if he was indeed not negligent. However, if he borrowed the Tallis or Daled Minim as a Matana Al Menas Lehachzir then he has the status of a Shomer Chinam and is not liable unless it became damaged due to negligence.
 Michaber Choshen Mishpat 291:1 [regarding a Shomer Chinam, and certainly this would apply to a borrower in this case even if one holds according to the Machaneh Ephraim]
 Michaber Choshen Mishpat 340:1; Birkeiy Yosef 586:10; Halachos Ketanos 1:79; Shulchan Gavoa 586:8; Kaf Hachaim 586:25
The reason: As a borrower [Shoel] is only liable for all damages if the damages did not occur in the process of the normal use of the object. [Choshen Mishpat 340:1]
 See M”B 658:15; Michaber Choshen Mishpat 241:8 and Smeh 241:21 that he has the status of a Shomer Chinam; See Piskeiy Teshuvos 14 footnote 41
 Birkeiy Yosef 586:10 in name of Mahriy Malko 98; Shaareiy Teshuvah 586:2 ; See Kaf Hachaim 14:18 and 586:25
 The reason: As this has a status of “Shoel Shelo Midaas” in which case he is liable in all cases.
 Halachos Ketanos 1:79; Shulchan Gavoa 586:8; Beir Heiytiv 586:4; Sdei Chemed Daled Minim 9
 The reason: As he was allowed to borrow it and is hence considered like a regular Shoel. [Poskim ibid]
 Orin Telisain 97 based on M”A 586:6 as he has a status of a borrower which is liable for even Onsin. [Choshen Mishpat 340:1]; See Sdei Chemed ibid; Piskeiy Teshuvos ibid footnote 9
 Machaneh Ephraim Nedarim 24 as the borrower receives no monetary benefit from the use of the Tallis and he thus does not have the status of a borrower in this regard.
 Michaber Choshen Mishpat 241:8 and Smeh 241:21
 Michaber 291:1