How to kindly reject him?

Reconnected with a friend guy , but I can't date him due to beliefs, morals, and standards.. I'm open to friendship, but can't date him... he's wanting more from me and I can't date him.

How to kindly decline his romance offer?
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Why are people saying that o said this guy will argue? Not once did I say he would.. I don't know how he will respond and I haven't talked to this guy yet. I don't want to drag it on giving him false hope. Idc how he responds.. will it hurt me because our friendship will be gone yeah , yeah.. but the truth of the matter it's a controversial topic.. not for tbe faint of heart.
How to kindly reject him?
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