Can you buy Steam money for friends?

Excuse me, I was wondering if I could potentially purchase Steam credits or money as a gift for one of my friends? I've seen options to purchase games and items on Steam for myself, but I'm not sure if the platform allows for such a gesture towards others. Is there a straightforward method to buy Steam money or credits that can be directly credited to a friend's account, or do I need to take a different approach? Any guidance or insight you can provide would be much appreciated.