I owe money to my good friend, but I don't want to focus on him. How should I reply to him?

I'm really sorry, especially thank you for lending me money as a buddy, but I really don't have the money to pay you back now, but what is certain is that I will definitely pay you back and invite you to dinner.

Dude, do you think you can think of another way? I feel guilty for the inconvenience caused to my brother. I hope to know a thing or two.