I have mixed feelings about this...
First off, we should not refuse "gifts". Gift giving is a pleasure for most and refusing to accept such gifts is disrespectful. That said, this isn't really a gift, something given in exchange for celebration, or congratulations etc. Your friend needs a partner or most likely she can't go on the trip. I have offered to pay for friends as well as I don't like to go on trips alone. That said, understand the nature and intent of the offer. Personally, if she is a good forend, I would agree to accept the "loan" but offer to pay her back later either in money, services or goods. I would definitely agree to pay for meals, or gas or other incidentals during the trip.
Only you really know the nature of your friendship and you need to weigh how this is going to affect that friendship. Another thing to offer... some time ago, I was struggling to pay off my credit cards bills. I had friends taking this trip or that and i wanted to go. I even had a friend agree to pay for airfare to Europe. I almost jumped at the chance but then came to my senses... I needed to get out of debt and not incur more. I needed to bite the bullet and for 3 years took no trips or vacations. Now I am debt free and can travel without guilt. I think you made the right decision....



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