Adding to Su.Ki.'s answer, there is a usage point that you will run into sooner or later.
Let's suppose I am giving you $100 with the expectation that you will pay it back.
1) You are borrowing $100 from me. (The verb is "to borrow.")
2) I am lending you $100. (The verb is "to lend.")
3) The $100 is a loan. I am making you a loan of $100. (The noun is "a loan.")
4) Afterwords, I have lent you $100. (The past tense of "lend" is "lent.")
And now, here is the usage point people argue about. Everybody agrees that it is correct to say "I am lending you $100." However, native English speakers frequently take the noun form, "loan," and use it as a verb, "to loan:" "I am loaning you $100." "He loaned me $100." Some people feel that "to loan" is just plain wrong, not acceptable, and "bad English," so don't use it yourself. Other authorities feel that it IS acceptable. I see that the American Heritage dictionary makes the interesting point that when "to loan" is used, it always refer to something physical: I can lend you money, I can "lend a hand" (help), I can loan you money, but I can't "loan a hand."
As a foreign speaker, understand that "to lend" and "to loan" mean the same thing, but always use the "lend" form yourself.