Jamieson, Fausset and Brown on Exodus 12:35

35. children of Israel borrowed of the Egyptians jewels of silver--When the Orientals go to their sacred festivals, they always put on their best jewels. The Israelites themselves thought they were only going three days' journey to hold a feast unto the Lord, and in these circumstances it would be easy for them to borrow what was necessary for a sacred festival. But borrow conveys a wrong meaning. The word rendered borrow signifies properly to ask, demand, require. The Israelites had been kept in great poverty, having received little or no wages. They now insisted on full remuneration for all their labor, and it was paid in light and valuable articles adapted for convenient carriage.