My view on friendship is that it isn't about giving money. She probably doesn't want your friendship to be about money. If you give her money, it might be a burden on her.

And in the end you still offered money. I think it is fine to not offer money as long as you offer friendship and support. Of course, there can be special circumstances. Maybe this was one. Maybe not. But I don't see why giving or not giving money should damage a friendship.