I guess I'm in the minority - in a big way! I'd be extremely uncomfortable. I absolutely don't think there is anything wrong with it, and it is extremely generous of your friend. However, I'm just that kind of person, I suppose. If I had fallen on extremely hard times and needed the money for my mortgage or food, I would have to consider it, but I'm pretty positive that I wouldn't take it for something fun, however kind the offer was. I think my feeling on this is probably due to my parents, and the fact that they worked, worked, worked (farming), and rarely did anything for fun while I was growing up, especially if it cost money. We went on exactly 3 family vacations when I was a kid, and did that as inexpensively as possible. I never stayed in a motel until I traveled on the ski team in college.

People's definition of "necessity" varies. It's more about your gut feeling and the kind of friendship you have. In my case, I don't want to borrow money from anyone, even parents. After DH lost his job, his Dad offered to make some of our mortgage payments. I felt sick at the thought! We agreed that that would be a last resort. I do have to say that my DH is still drawing unemployment, and is going to school (career change). I am very uncomfortable with that, but he is following the rules of the program. We've had a few discussions.

More full disclosure - I'm a hermit, and don't have many close friends. This colors my outlook quite a bit. I'm just plain uncomfortable in social situations, especially with more than 1 or 2 other people. I can barely (and often bail out when the time approaches) make myself go to a Christmas or retirement party, let alone travel to socialize!

PLEASE remember that my response is based on my own, personal nature (weird as it is), and not a comment on whether I think it is right or wrong. It would be wrong for me.