Our definition of Assets as Debits is purely a convention.
Everyone has agreed to do this.
However the Accounting system would work just as well if we defined Assets as Credits.
It would just mean we would be out of step with everyone else.
So remember
Assets are Debits !
Therefore as they occur on the same side of the Balance Sheet Equation
Expenses are Debits also.
It follows then that, the Account Types on the right hand side of the equation,
Liabilities, Owners Equity and Revenue are Credits.
For example
1 A motor vehicle is an Asset therefore it is a Debit.
(except my car which is a liability, but's that another story !)
2 An amount borrowed such as a bank Loan is a Liability and therefore a Credit.