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From chapter one of 転校先の清楚可憐な美少女が、昔男子と思って一緒に遊んだ幼馴染だった件

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I have difficulty understanding the meaning of 貸し and 借り in this panel, especially in this line

この貸しは借りになることなく相殺もしない

Based on what I know. 貸し means something like "loan" and is used from the perspective of lender. 借り also means "loan" and is used from the perspective of borrower. It is similar to the difference あげる and くれる. But I can't apply my understanding on the sentence above.

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Usually, 借り is used to mean something you owe someone. It doesn’t have to be money. I can be a favor or something.

君にひとつ借りがある。
I owe you one.

The same thing can be said as 貸し from the opposite angle.

君にひとつ貸しがある。
You owe me one.

However, it seems these words are used in a twisted way in your manga, like when one person makes the other person angry or something, the second person gets the right to “pay back,” and that’s called 貸し from the viewpoint of the first person. The girl doesn’t get to pay off those “debts”.

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As aguijonazo explained, 借り and 貸し can refer to an abstract, mental debt which you owe to someone (借り = borrowing from your standpoint) or which someone owes to you (貸し = lending from your standpoint). With that in mind...

この“貸し”は借りになることはなく

Read this as "Her 'lending' (貸し) won't be my borrowing (借り), and vice versa". In other words, they will owe each other nothing even when they say 貸し. Note that 貸し is enclosed in quotation marks, which indicates the word should not be taken at face value.

相殺もしない

"Our 貸し won't cancel one anotehr, either". This also implies saying 貸し between them does not mean they will remember something for a long time. So to speak, 貸しにしといてくれ ("Consider you lent me one = Consider I owe you one") would effectively mean something almost like "Kindly forget it" between them. That was the implicit rule between them (or so he believed).

隼人はこれで一体ボクにいくつ貸しがあるのかな?
With this, I wonder how much you owe me (if "貸し" were taken literally)?

Technically speaking, this 貸し should have been 借り because she is talking about the mental debt the boy has from his standpoint. If there were no context, this sentence would normally mean "I wonder how much I owe you". However, in this context, she clearly believes she has done a lot for him, including what just happened (forgetting 猿の妖怪), so he owes a lot. Here, she used 貸し nonetheless because it was a special word that had a different meaning between them. I suppose she may jokingly request him to "pay something back to her" on the next page.

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  • I read that as “My 'lending' (貸し) won’t (be paid back with a vengeance by her to) become my borrowing (借り)”.
    – aguijonazo
    May 14 at 0:34
  • @aguijonazo Vengeance? 「借りがある」には「お礼したい」「復讐したい」の両方の意味がありますが、「貸し」に後者みたいな意味はないですよね? 「女の子が彼に対して貸しを作った」だと解釈してますが、違います?
    – naruto
    May 14 at 4:29
  • with a vengeance の vengeance に必ずしも「復讐」の意味はないと思いますが。少なくともその意味は込めてないです。あと、ここでは敢えて「貸し」を逆の方向から使っているものと理解しました。だからこそ twisted と言ったんですが。
    – aguijonazo
    May 14 at 4:51
  • @aguijonazo すみませんが理解しかねていますので、ひとまず "my lending" とはどういう意味か教えて頂けませんか。「彼からの貸し」でいいですか。「貸しにしといて」とは、彼女が彼に1つ貸しを作った(ことにして怒りを収めてくれ)ということであって、彼の方から何かを貸しているとは思えないのですが。
    – naruto
    May 14 at 4:56
  • 彼が悪口を言う度に言い返す権利が彼女の側に発生するのを、彼がトークンのようなものを彼女に「貸している」というイメージで捉えていて、彼女が言い返さないのでチャラにならないし、余計に言い返すことによって逆に彼の側にトークンがある、つまり「借りている」状態にもならないというのが私の理解です。もちろん作者ではないので真意は分かりませんが、そう読まないと何の面白味もないし、「この貸しは借りになることなく」の途中で主体が切り替わると考えるよりは自然かと。
    – aguijonazo
    May 14 at 5:57

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