Through this story of 'my lost dollar' leacock asserts his opinion about the practice borrowing and lending . He articulates the fact that 'lending' can only bring about the complete disruption of the mental peace of the lender,for on their part,their memory proves to be remarkably sharper for the are able to recollect every penny the lend and is lost from them forever.however, on the other part,a classical borrower tends to forgetful of the financial dealings with their creditors .it is due to this callousness and irresponsibility of the borrowers,that innumerable creditors has run into loss and proves the practice of 'borrowing and lending' so hazardous to take any chances