In Hebrew there is a difference, although often overlooked in spoken Hebrew, between the word "to borrow" for something that is intended to be returned "as is" such as a tool or a vehicle, and the word "to borrow" for something that will not be returned, but an equivalent replacement such as money (the money returned will probably not be the very same coins or bills but different ones carrying the same value). To my understanding, "borrow" and "lend" don't have that difference in meaning. Is there any English equivalent?
This is an excellent question. But, I do not believe that English has a sense of a difference between the two concepts.
I think you will have a greater peace with the idea if you think of borrowing money (or other valuable commodity) as being a loan of the fiat value of the money, and not the cash itself. Hence, you are returning the same item.
The word you're looking for (though it's an adjective) is fungible. A fungible item is one, such as money, where all versions are treated as identical: if you borrow $10, it's not expected that you somehow return the literal same $10. Non-fungible items are not treated as identical: if you borrow somebody's car, it's expected that you return that exact car, not some similar car or even another car of the same make and model.
While all forms of "borrow", "lend", etc have the same general meaning, you can specify something as being a fungible or non-fungible loan.
Of course, it's even less common in English than Hebrew, so most people other than economists and lawyers won't know what you're talking about.
"Reciprocity" is the name of the social system covered by the second instance of Hebrew 'Borrow', and the 'drinks among friends' motif in the comments.
Basically, you exchange items or services without directly counting value but there is expectation of a return exchange at some unspecified future date. It doesn't even have to be a 1 for 1 exchange...but if someone doesn't reciprocate according to the unwritten rules they will become isolated from the group.
Of course this isn't a term in common use - like most of the steps in a reciprocity relation, the name for this type of transaction isn't mentioned. It might even be termed a gift...but with strings attached.