Sefer Kol Mevaser (Chelek 1) quotes Rav Bunim of Peshischa zy’a as saying that every person receives his neshama as a loan from Shomayim, on condition that he is to for good purposes. However, the halacha is that a sho’el (borrower) is liable even for inadvertent damage that he causes (onsim). If so, how can a person exempt himself from liability for sins committed inadvertently?
The answer is that there is a rule that if damage occurs to a borrowed item while the owner is with the borrower, the borrower is exempt. So too, if a person accepts Hashem’s presence and spends his days “with Him”, he is exempt from liability.
Rav Bunim thus explains Dovid Hamelech’s words (Tehillim 27:4): “Achas sha’alti mei’eis Hashem.” He explains this to mean that the neshama is the one thing that a person borrows from Hashem. Dovid then says: “I request of You to dwell in the house of Hashem all the days of my life.” He asked to constantly be with Hashem and, in this way, to be excused from liability for damages to his borrowed neshama.