I believe he is talking about a wheel interchange, not tires. Number of lugs, bolt circle, diameter.
He should also be evaluating wheel offset, and rolling diameter with the 18 inch tires.
I would not recommend this if the two sizes were not original to the Solara.
I think the bigger problem is the money that is owed. In all likelihood, that is the only money to be seen from this guy. Take them and sell them on the open market!
I think this is a trade of tires and wheels to help settle a debt . Of course if the lease vehicle ( I guess that is what is meant by this poorly written question ) there might be problems at the lease turn in .
The bolt circle on the wheels is the same but the center hole size and wheel offset must also be correct.
Even if the wheels fit, the tires’ overall diameter has to be close, and the width must be the same. There is often little or no clearance for wider tires in cars with MacPherson strut suspension.
Then there are the matters of whether you need new tires in the first place, the quality of the tires being offered, and how much of the debt he is proposing be satisfied by the tires and wheels. If this all seems complicated, it kind of is. I would stick to a cash settlement of the debt.
Aside from the poor grammar and spelling (we don’t speak “text message talk” here), I would offer one piece of advice. Never accept anything other than money to settle a debt, unless the “thing” being offered is something you needed or wanted anyways. Presumably, your car already has functioning tires and wheels of the proper size, so I fail to see any benefit of accepting these tires and wheels as “payment”. They won’t work well on your car, and it’s highly unlikely that you can resell them for anything close to what your “friend” would expect their debt reduced by.
As Volvo pointed out, those are wheel specs. They might fit, assuming the tires on them are the correct size, but they definitely won’t accommodate your existing tires. According to Firestone your Solara can take 215/55R17 or 235/45R18 tires. Either will have a diameter of about 26". Whether you should take the tires/wheels as payment is debatable but my gut is telling me it might be the best you’ll be able to do.
You say he owes you thousands in utility bills. It’s not likely that the new tires/wheels/whatever were worth or ever will be worth what he owes you. It almost sounds like he spent money on new wheels/tires instead of paying you first but that is just theorizing on my part. Since I’ve been in the same situation a few times it it walks like a duck and quacks like a duck…
Best you can hope for is to tell him to sell the tires/wheels and give you the money. Odds are that won’t come near clearing the slate and any friendship, if there ever was a true friendship, is dead and buried.