It's good to replace other people's belongings that you lost.
Sam borrows Eric's drill for a project, but drops it down a deep hole.
Sam wants to apologize for losing the drill.
Sam goes to the store and buys a new drill that's identical to Eric's old one, and gives it to him while apologizing.
Sam apologizes for losing the drill, but does not offer to replace it.
Eric thanks Sam and lets him borrow more tools in the future.
Eric never lets Sam borrow anything again, and brings up the lost drill a lot.