If you are like me, you have your acquaintances, your friends, your close friends, and another group of friends entirely: your writer friends.
I only have a few of the last category (I am working on expanding my circle). I have one in particular who sends me first drafts of her stuff, and I read it over for her, giving (hopefully) honest feedback and (again, hopefully) constructive criticism.
It is such an honor, as well as a sacred trust, to be handed someones first effort of a literary project and have them say “Here, read this, with all its flaws and blemishes. And let me know what you REALLY think. Oh, and I trust you not to let anyone else read it/ take credit for it/ etc., etc.” WOW.
So if you are asked to read and comment on someone’s work, be honored. You have received the gift of deep trust. (Also, when you need someone to read your work, you have at least one guaranteed beta reader. SCORE!)