Personal Cash App Payments

I am sending money to my friend using Cash App personal account, so my friend can pay their medical, legal, and rent expenses that they have been incurring. Using Cash App, I send the money directly to my friend, then my friend pays the providers directly. These amounts exceed five figures $xx,xxx. This is not income to my friend.  Will either of us need to account for these money amounts on our tax returns? Will Cash App be required to send a 1099 form to my friend even though this is not income?