The maximum number of free accounts have been activated on this iPhone

Create a new ID (if necessary)on another Apple device/computer and sign into iCloud using the same Apple ID on another Apple device/computer. You should then be able to sign in.

The maximum number of free accounts have been activated    -

Apple ID - create a new.      *

Apple ID – Create       -

Apple ID - Could Not Create or Could Not Set Up iCloud message.    *

Or contact Apple ID Support.  See the Apple Support articles below for contact information.  

Apple ID - Official Apple Support.    -

Contact Apple for help with Apple ID account security - Apple Support.  * (Link doesn’t always load)  

Get Support     -   Work through the screens to get a chat option. You may have to pick a slightly different problem.

Apple Support schedule phone call.  -

Apple on Twitter  -

It means your friend used up the maximum number if Apple ID creations it allows. There is no way to bypass it.

You will need to create your Apple ID, if you don't already have one, through https://appleid.apple.com and then use it to sign in to the iPhone instead of creating it directly on the iPhone.

It says it cannot create a new one. Not that you have signed in too many times. There is no such thing as signing in too many times with an Apple ID error. There is no limit to how many times you can sign in with a different Apple ID on an iPhone.

Make sure you are selecting the option of signing in with an existing Apple ID and not the the option of "Creating one".

I have done that that it says I have signed in with different Apple ID to many times

But I don’t have an Apple ID this one is my friends I need to create a new one.