Your table layout might look similar to this:
books
-----
id (pk)
isbn
name
user
----
id (pk)
name
...
borrow
------
userId (pk, fk)
bookId (pk, fk)
date (pk)
So the main table would be borrow
which contains the data which user borrowed which book at which date. All columns would be part of the primary key, since a user could borrow one book multiple times at different dates (provided it is returned in between ;) ).
You might need more information (e.g. if the user borrowed multiple copies at once or when the book was returned etc.), but I'll leave that for you.
Alternatively, you could use the isbn as the book's id, depending on whether it is unique or not, e.g. you could have a bookinfo
table containing isbn, name etc. on the book and a books
table containing data on one concrete copy of that book.