I'd say so. In Jack in the Box he says: 'My grandpa Harry always used to say that friendship is a two-sided coin.' And in Hind-Sight he says: 'Friendship works two ways, you know.'
Maybe not as an obligation but he sure takes friendship seriously. And I'm sure he expects friendship to come from two ways. Mac and Pete's friendship is the best example of that. Mac helped Pete out of jams several times and Pete helped Mac out jams too.
Friendship means being able to depend on each other, help out each other. But when peoples are starting to take advantage of that, you'd better watch out. Of course Mac's problem with refusal is that it would start tearing up his conscience. He can't let anything bad happen to his friends, not even when it's Jack and not even when he deserves it. And that's clearly also the other way, that's why I like the episodes where Mac has to ask Jack for help for a change. That's what makes the Mac-and-Jack friendship so special.
I think with each of the recurring characters there is something special about their friendship. Mac and Pete are friends and co-workers who rely on each other. In that case it's pretty self-evident. Pete's been the closest he got to family and they're actually looking out for each other.
Mac and Jack is different but just as I said on the above. They've been friends a longer time than Mac has been with Pete. Mac and Jack knew each other since high school. But their friendship clearly means something after all those adventures and travels they've been through with Mike Forrester. Jack saved Mac's life when they went diving, he saved his life in Central-America, helped him stealing the Ming Dragon and getting Pete out of the jungle. Mac saved Jack's life when he got himself into trouble, maybe one time too many. But it's more than clear they can rely on each other as well.
Mac and Nikki is harder to tell since they work more as colleagues than as friends. Nikki showed him she cared for him after Mike died and Mac was there for her when she got mugged and became the target of the mugger. Despite their opposite characters and ways of working there's this certain respect they've got for each other. Too bad she was written out of the show, I think Nikki could've meant something big for MacGyver. Thank God for fanfiction.
Mac and Penny's friendship relation is like Mac said in Cleo Rocks, he has to be more like a big brother to her because she can't help it when she gets into trouble. So I don't think Mac expects anything back of her either, or maybe just small gestures.
Mac and Dent. That's another hard one. Their first meeting wasn't so hot, their second meeting was more of a coincidence, but Mac seemed curious to know what Dent was up to now that he was out of jail again and willing to go straight. In Split Decision it appeared Mac didn't want to have anything to do with him. I think he thought it was self-evident Mac would get him back in shape and talk to that lady of that adoption bureau or whatever. Mac made it look like he still didn't know Dent that well.
Mac and the Coltons. There's actually not much to say about Jesse and Frank. Experienced bounty hunters like them can take care of themselves. When he helped them out I think it was more of two heads are better than one and somehow they were loosely connected to Phoenix Foundation as well. Pete seemed to know Jesse in Black Corsage. No wonder Mac told about him after the Ma Dalton episode and Jesse was involved with the Phoenix clinic in Thailand while searching for Willie. Mac and Frank tangled up with the Black Corsage each for their own reasons. And Billy got his first job at Phoenix thanks to Mac. So they worked together for a little while. Despite Mac's hesitance to go after Billy in Africa, I think it was only natural that he was the one to go after him. Billy was dealing with things that went way over his head. They're friends but in case of Billy, I'd say he needed help because he is younger and unexperienced.
And on Mama Colton, Mac said: 'just call'. And if not she probably tortured him.
On the Colton matter it's kinda hard to say if he does it out of friendship. After all they are also kinda of co-workers. Both parties are field operatives.
Mac and Lisa Woodman. A kid in trouble like those many others Mac helped out. I think this one is different. Lisa helped Mac out after he got shot in Switzerland, Mac helped her and her father out in Hearts of Steel and was trying to help her out in Twenty Questions, when she turned her back on him even when she asked him for help. I think Mac understands her though. Though it was the last time we saw her I think their friendship made it even it cooled down.
I think the poison that was used was applied to this knife, passed to the mutton when it was cut and then activated by the wine. - MacGyver.
Sometimes you just have to die a little inside to be reborn and rise again as a stronger and wiser version of you.
It's better to be a little sad than to be fake content.