Translation:Shulchan Aruch/Orach Chaim/246
1. It’s permissible to lend or to rent tools to a non-Jew, even though he would do work with them on Shabbat because we’re not commanded about Shabbat for our vessels. Some say that tools that one does work with, such as a plow, etc., it is forbidden to rent to a non-Jew on Friday. And on Thursday it is permissible to rent to him as long as you don’t take Shabbat rent explicitly, rather it is subsumed by the rest. For example, you rent to him for a month or a week. Lending to him is permissible even on Friday. RAMA: And so the main point is like the last reasoning and it’s permissible to lend to him on Friday (Tur; Sma"g; Sma"k; Tosefos) even though it is stipulated that the non-Jew will return and lend to him, we don’t say things like this are considered profits. (Hagahos Maimoni)
2. It is forbidden to lend any tool to a non-Jew on Shabbat, even Friday if it’s close to nightfall. All so that he doesn’t wait to take out from the opening of the lender’s house before nightfall because those who see will think that the Jew commanded him to take it out.
3. It is forbidden to rent or lend his animal to a non-Jew such that he will do work with it on Shabbat because people are commanded regarding the Shabbat of their animals. RAMA: But he is able to rent or lend and stipulate that he will return it to him before Shabbat. But it doesn’t help if he stipulated with the non-Jew that he will rest it on Shabbat because non-Jews aren’t believed about this. [Sma"g; Mordechai] And if he lent or rented to a non-Jew and stipulated with him to return it before Shabbat, and he delayed on Shabbat and he should make it ownerless between himself and him before Shabbat or he says, “my animal is acquired to the non-Jew” in order that he will be saved from the Torah prohibition. RAMA: If he wants he can make it ownerless in front of 3 people like the other laws of ownerlessness and even if there is no one who acquires the animal, that certainly isn’t his intention, only that he remove the prohibition of Shabbat (Tur). And this is specifically for Shabbat, but regarding holidays, people are not commanded regarding the Shabbat of their animals on holidays. (Beis Yosef, in the name of Shibulei HaLeket).
4. A Jew that rents out oxen to a non-Jew to plow with them: many permit it if the non-Jew accepted responsibility in case the animal dies, is stolen, etc. and some say that since the non-Jew cannot sell it, if he wants he can say the animal belongs to a Jew. [See below in this Siman]