Question

The man always repays whatever he borrows. (Begin with : The man never.......)

Answer 1

The man never fails to repay the borrowed money (or) the man never fails to repay his debts.

Explanation:

Affirmative sentences denote true and negative sentences denote false statements. While transforming the affirmative sentence into a negative sentence, one must not alter the meaning.

Negative sentences contain negative words like not, never, no one, nobody, do not, etc. These words appear after or before the auxiliary verb in the sentence.  

By adding never before the auxiliary verb in the given sentence does not change the meaning.

Answer 2

Answer:

The man never fails to repay whatever he borrows .