How to tactfully refuse a friend’s loan?

I usually say that I lent money to so-and-so just a few days ago, why didn’t you tell me earlier? This not only expresses your willingness to lend him money, but you also politely refuse to lend him money. Give him money so that he won't be angry, because you really want to lend him money, but you really don't have any money. Life in this world all depends on acting, friends.