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Lending someone a physical book is a completely different scenario to giving someone a COPY of an eBook. With the physical book, there's only one copy of it, which different people are reading in turn. That's absolutely fine, and is perfectly legal. When you give someone a copy of an eBook, you're creating two copies where previously there was only one: you've broken copyright law, unless you're creating the extra copy with the permission of the copyright holder.
My advice would be "don't do it".
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