Setting up Apple ID for a friend

susanfromindio wrote:

I gave my friend my older ipad

Hopefully you did this first.

What to do before you sell, give away, or trade in your iPhone or iPad - Apple Support

he is unable to set up an Apple ID.

How to create a new Apple ID - Apple Support

susanfromindio wrote:

I did all those things but it still will not let him create his own apple ID

What does “it” mean exactly?

What happens when he tries? What steps did he take? On what device? What worked? What failed? What error messages appeared? …