Related for Beitzah 5:4
הַשּׁוֹאֵל כְּלִי מֵחֲבֵרוֹ מֵעֶרֶב יוֹם טוֹב, כְּרַגְלֵי הַשּׁוֹאֵל. בְּיוֹם טוֹב, כְּרַגְלֵי הַמַּשְׁאִיל. הָאִשָּׁה שֶׁשָּׁאֲלָה מֵחֲבֶרְתָּהּ תְּבָלִין וּמַיִם וּמֶלַח לְעִסָּתָהּ, הֲרֵי אֵלּוּ כְרַגְלֵי שְׁתֵּיהֶן. רַבִּי יְהוּדָה פוֹטֵר בְּמַיִם, מִפְּנֵי שֶׁאֵין בָּהֶן מַמָּשׁ:
If one borrows a vessel from his neighbor before yom tov, it is "as the feet of the borrower," having acquired its "resting" with him ben hashmashoth (at twilight); for ben hashmashoth, which marks the entry of the (new) day, acquires "resting." And even if it did not come to the hand of the borrower until yom tov, not being in his domain ben hashmashoth, it is still "as the feet of the borrower." And if he borrowed it on yom tov, after dark, it is "as the feet of the lender," having acquired "resting" with the owner (even if he were accustomed to borrowing it every yom tov.)] If a woman borrows from her neighbor spices [for her dish] and water and salt for her dough, they [the pot and the dough] are as the feet of both. [They may be taken to a place only where both can go, [for since she borrowed it on yom tov, the spices or the water and the salt acquired "resting" with the owner.] R. Yehudah exempts (the borrower) with (respect to) the water, for it is not substantial [i.e., it is not recognizable in the dish or in the dough (as when the dish is thick, so that the water is not recognizable in it), for which reason their being taken somewhere is not impeded (by the presence of the water). And R. Yehudah does not differ in respect to salt, the instance being one of dough which was kneaded with thick, coarse salt, which is recognizable and substantial. The halachah is not in accordance with R. Yehudah.]