You obviously want to help your friend, and all the factors you mentioned are valid reasons to refuse his request.
It's likely that he has never even considered any of those things.
At best, he'll thank you and be appreciative for the help you will give him when the water warms up.
At worst, he won't thank you, but you won't have your name in the newspapers as the guy that enabled someone to get hurt.
YakCatcher Rod Holder
Paddler's Truck Rack
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