Does informing a friend about the intention to give him money as a gift, without actually giving it to him, constitute a debt that necessitates repayment?

Fulfilling a promise is a characteristic of believers, while breaking it is a characteristic of hypocrites. There are two scenarios for this:

The first: The promisor has a valid excuse for breaking their promise. In this case, there is no sin upon them, but it is recommended for them to apologize and explain the reason.

The second: The promisor does not have a valid excuse for breaking their promise. The ruling on this ranges between prohibition and severe dislike (karaha shaddidah).

Scholars have differed on the issue of retracting a promise of a gift, with two opinions:

The first opinion: This is the view of the Hanafis, Shafi'is, Hanbalis, and one view attributed to Imam Malik; that a promise of a gift is not binding, and fulfilling it is among noble character traits. Retracting it incurs no sin, but is severely disliked.

The second opinion: This is the view of the Malikis; that it is not permissible to retract a promise if the promisee was led into a binding commitment or incurred a loss because of it. A gift is not binding except upon possession. If possession has not occurred, the donor is permitted to retract it.