What your buddy needs to do:

Spend $5 or more on Steam

Wait a few days after becoming friends

Make sure his account is not limited (Settings → Account)

In short:
👉 New account + new friendship = temporary gift lock
👉 After spending $5 and waiting a few days, gifting will work normally

PS :

New Steam account

Brand-new accounts are limited.

A user must spend at least $5 USD on Steam (games, wallet top-up, etc.) to remove limitations.

Originally posted by marusak.peixer:

ig its bc he created his acc it has been some days ago, and i just accepted his invitation to friendship some days ago also. i cant send to him any gift as games or even gift card

See info below. Also are you sending something for the game you banned in? i know for the specific game you banned in, you won't be able to send that game stuff to your friend, example if you banned in CS2, then you won't be able to send anything related to CS2 to your friend.

steam gifts FAQ - https://help.steampowered.com/en/faqs/view/2C02-3563-B72F-F117

I can’t send a gift to my friend. What do I do?
If you’re unable to select a recipient on your Friends List, check the following:
Friend Owns Item. If anyone on your Friends List owns the game, their names will be grayed out and cannot be selected. Check your friend's Steam Community profile and click the link View all games to view their list of owned games.
Region Restrictions. Due to regional price differences, some gifts cannot be sent to recipients located in other purchase regions. Territory restrictions are noted on the Steam Store page. Steam Support cannot make changes to territory or language restrictions.
Gifting DLC. Check your friend's Steam Community profile and click the link to "View all games" to view their list of owned games. You won’t be able to purchase DLC (downloadable content) unless they already own the base game.
Gifting Bundles. Some bundles are customized for your account and cannot be gifted. To identify these bundles, look for Complete Your Collection on the product’s store page.
Gifting Multipacks. All multipacks (2-, 3-, and 4-packs) include multiple copies of the same game. Multipacks cannot be gifted but you can purchase them for your own account; the extra copies can be gifted to your friends and family. For more information, visit Extra Copies. Note: You can’t purchase a multipack if you already own the game on Steam.
Game Cannot Be Gifted. Select titles may not be gifted and the option to send as a gift will not be available during checkout.
If you continue to experience an issue with the gifting process, consider sending your friend a Steam Gift Cards instead. For additional assistance, contact Steam Support.

Originally posted by marusak.peixer:

ig its bc he created his acc it has been some days ago, and i just accepted his invitation to friendship some days ago also. i cant send to him any gift as games or even gift card

How many days is "some days ago"? You need to be friends for 3 full days, 72 hours, before you gift to them.

Originally posted by Shinzenma:

A user must spend at least $5 USD on Steam (games, wallet top-up, etc.) to remove limitations.

A user can still accept gifts with a limited account.

Originally posted by Shinzenma:

What your buddy needs to do:

Spend $5 or more on Steam

Wait a few days after becoming friends

Make sure his account is not limited (Settings → Account)

In short:
👉 New account + new friendship = temporary gift lock
👉 After spending $5 and waiting a few days, gifting will work normally

PS :

New Steam account

Brand-new accounts are limited.

A user must spend at least $5 USD on Steam (games, wallet top-up, etc.) to remove limitations.

Limited accounts can accept gifts.

The only cooldown is for wallet gift cards, which is being Steam friends for 3 days.

And limited accounts can accept friend invites as well.

Originally posted by rawWwRrr:

Yes, that’s correct. A limited Steam account can still accept and redeem gifts. However, to unlock the full functionality of Steam (such as trading, the Community Market, and sending friend requests), the account must spend at least $5. I’m not sure when this policy may have changed, but in the past, full access was not available without meeting that requirement.

Originally posted by Shinzenma:

Yes, that’s correct. A limited Steam account can still accept and redeem gifts. However, to unlock the full functionality of Steam (such as trading, the Community Market, and sending friend requests), the account must spend at least $5. I’m not sure when this policy may have changed, but in the past, full access was not available without meeting that requirement.

This has nothing to do with Trading, the Market or even sending friend invites.

And limited accounts can accept a friend invite from a non-limited account.

Originally posted by rawWwRrr:

Originally posted by marusak.peixer:

ig its bc he created his acc it has been some days ago, and i just accepted his invitation to friendship some days ago also. i cant send to him any gift as games or even gift card

How many days is "some days ago"? You need to be friends for 3 full days, 72 hours, before you gift to them.

Originally posted by Shinzenma:

A user must spend at least $5 USD on Steam (games, wallet top-up, etc.) to remove limitations.

A user can still accept gifts with a limited account.

it has been 2 days so its what you said ill wait until 3 whole days

Thanks for everyone whos helping me out with that, youre such kind persons love y'all