Lender

A person who gives someone something on a temporary basis.

Tom let Mary use his lawn mower to mow her grass. When Mary is finished mowing her lawn, she must return the lawn mower to John. John is a lender. He has lent his lawn mower to Mary. If a bank gives you money that you have to pay back, the bank is a lender.

https://accounting.uworld.com/cpa-review/lc/accounting-dictionary/term/lender/