貸

• Financial Transaction: To lend or to borrow; the creation of a debt obligation.
• Remission/Pardon: The cancellation of a liability, such as taxes, penalties, or debts. In administrative contexts, this refers to legal grace or discharge.

The glyph is bidirectional; directionality (who gives and who receives) must be determined by syntax. Translate based on whether the subject is providing the asset (lending) or requesting it (borrowing). Distinguish between the act of transferring the asset and the resulting status of the debt itself.

• vs. 借: While both terms cover lending and borrowing, 貸 typically carries a more formal or financial register associated with credit and money, whereas 借 often refers to the temporary utilitarian use of an object.
• Administrative Contexts: In imperial decrees or taxation records, "remission" or "cancellation of debt" is generally prioritized over "lending."

Simplified variant: U+8D37.