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

kariru tokino jizōga o nasu tokino emmaga o

1. 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 — literal