借(か)りる時(とき)の地蔵顔(じぞうがお)、済(な)す時(とき)の閻魔顔(えんまがお)people look friendly when they ask for a loan but not so much when they repay it, when borrowing (the money), the face of the (bodhisattva) Kshitigarbha; when returning it, the face of the (hell king) Yama