ER-Model for Borrowing-Lending-Network?

I plan on creating my first database so this is going to be a newbie question. My database is supposed to be for a Borrowing-Lending-Network where users can borrow products from other users. Creating one user account should be sufficient for being able to borrow and lend and the same time. The only exception should be that a user cannot borrow products that were offered by himself.

So my question is which of these two options is the better one:

• Having one entity for user which can borrow and lend. Entity name "USER".


• Having two different entities for both borrowers and givers in order to prevent a user from borrowing his own products?