Someone with a crush on you offers you $100K, will you take it?

I just got into a fight with a male friend of mine. He is an artist and his economical situation is horrible, he is about to lose everything he has. A woman he had dated wants to just give him a monetary present, to save his #$$.. well, a loan, but his chances of repaying are low. Is it ethical to take it? Would you? He says he does not even like her back.