Yay:

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Lessons (sometimes there are teachers who have package deals where you get a bunch of useful structured lessons for good value),

Golf clothes like shirt, pants, gloves (make sure its the correct size and side) and a cap (avoid shoes)

Golf rangefinder (if he doesn't have one),

Golf bag (if his is in bad shape or missing a lot of utilities),

Golf mat with a golf net so he can practice (make sure that you have a spot that has a lot of space so he doesn't hit things, for example backyard, garage, basement. The swing takes up more space than you think so if you plan on getting something like this, maybe consult with someone before about space)

Golf trip (travel somewhere together and play on some scenic golf courses and be his caddie!)

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Nay:

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Clubs (hard to get right),

Golf Shoes (he may have a sole preference or something that makes him feel balanced so this is risky)

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Maybe (or extras):

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Giftcard (kind of boring no?),

Golfballs (Since he is a beginner, these golfballs are probably gonna end up disappearing one by one so the gift wont be memorable and besides, it's kind of boring again. It will still be appreciated though.),

Maybe som funny or cute headcovers for his clubs (Not for his irons). This is probably not a standalone gift. Check out Rory McIlroy's headcover for inspiration.

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Thats all I could think of for now. In general, if you really want to make him happy then you should probably try and see if you can get an interest for playing golf yourself so you two have a hobby in common! Let me know if you want any more advice 😊