Loaning money good intentions?

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My friend borrowed 40 dollars a few weeks ago and has yet to pay it back. I told the friend to just consider it an early birthday gift and he got miffed at me. I basically told him he was off the hook for the loan and not worry about it, which was close enough to the value of a gift card i would have gotten him anyway. So he saved me a trip to the store AND he has a birthday gift, win win right?

Loaning money good intentions?