Our Gemara on Amud Beis refers to the principle of ba’alayv imo. Ordinarily the borrower of an object has full liability, even for unavoidable accidental losses with zero neglect on his part. However, if the owner was employed by the borrower in some for of labor at the time of the lending, then the borrower is exempt from liability.
The Ateres Yeshua on Parashas Mishpatim adds a symbolic meaning to this legal tort: God is the owner, and we are the borrower. Our souls are on loan from God and one day must be returned intact. Even when a person sins, if he keeps Hashem with him, he is not liable for certain “accidental“ sins, even accidents due to our being overwhelmed by our base instincts. This is also hinted at from the verse (Devarim 9:7):
מַמְרִ֥ים הֱיִיתֶ֖ם עִם הַ
You have continuously been rebellious with Hashem
The word “with” can be understood literally. Instead of it meaning rebellious against Hashem, it could be rebellious while still BEING WITH Hashem.
This is religious concept that there is moral value in trying to keep close to God, even while sinning. When one realizes he is sinning there is a psychological urge to either rationalize the behavior, or deny obligation or connection to God. Variations on this theme include doubting God’s existence, or doubting the Torah obligation, or even, “I have sinned so much, God doesn’t care or hates me anyways.” All of these provide excuses that allow a person to hide from God. However, if a person is sinning and accepts that it is wrong because he is weak or flawed, and still is in dialogue with God, it maintains accountability and eventually can lead to repentance.
According to one version of the text in Berachos 63a, even a thief should pray to God for assistance while in the act of his burglary. (Compare Rashi’s interpretation ibid to Peri Tzaddik, Eikev 19”.)
In the human context, anything that is meaningful occurs within a relationship. Even when people are thinking, and according to the research conducted by Vigotsky, language development occurs via an internal dialogue. Moral sense and conviction also occurs as an internal dialogue. If this dialogue is more than just an inner voice, but actually relational with God, it is all the more powerful.
I will add, we can add meaning to the following Torah precept in a different manner (Berachos 33a):
ואמר רבי חנינא: הכל בידי שמים, חוץ מיראת שמים.
Rabbi Ḥanina said: Everything is in the hands of Heaven, except for fear of Heaven.”
The simple meaning is that there are environmental and personal circumstances that we do not have control over, but we always can control our attitude and connection toward God. Based on what we saw above, perhaps it is even more subtle. There are times where even we cannot help but to sin, and yet even at that time, it is in our hands if we remain connected to God or not.
Translations Courtesy of Sefaria, except when, sometimes, I disagree with the translation 
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