I sent my friend an e-mail declining the offer. His response was "I understand completely." Even he wouldn't do it if the tables were turned.
I quit measuring my happiness or accomplishment by the work I did, earnings, or toys bought and sold long ago. While I don't live a completely austere life, it is quite simple nonetheless. I am free from the intrusion of the work place and its mostly competitive caustic environment. Those days are gone forever.
Thanks again "Oh,Oh" for your sage advice.