I have a good friend - co-worker for about ten years - who was laid off from her job last week. When I heard the news, emailed an invitation for her and her family (husband and 2 teenage boys) to take all of them to lunch - was very specific - at a fun Bisuteki close to where I live, name the day. Her response was to say they'd love to come to dinner next Saturday, she wasn't sure if the boys could make it and would let me know.
The prices for dinner at this place are about 3 times more than lunch. No way I could afford it - I was laid off from the same company years before and am still not working.
Think I handled it tactfully, without even reminding her to reread my invitation. Know she was in shock. Just thinking that many other folks may have had similar experiences and would love to hear about them.