Rovo said, who should be Moi’el: should the husband be Moi’el - אמר רבא מאן נמעול נמעול בעל
It is obvious that there is no מעילה if there was no physical transference of the money. However even if he took it or she gave it to him, there is no מעילה, since there was no intent להוציא מרשות בעלים.
According to רש"י when רב ruled זיל שלים ליה נרגא מעליא, it meant that the שואל keeps the broken axe, and must pay the משאיל a new axe. According to תוספות it means that he may return the broken pieces as partial payment, but will receive credit only for its current valueץ