Idk what to say to my friend

I had to step back from my friend for many reasons and I have been feeling so guilty and horrible that I’m planning to reach out tonight. I had told her once the reason why and she seemed to respect it at first but has recently started reaching out a lot again and I can’t keep ignoring her but I don’t know what to do because I can not maintain a friendship with her right now. If I remind her why again, then she will likely lie to me again and tell me what I want to hear only for me to find out it isn’t true not too long after and then it will be the same cycle all over again. But at the same time I love her so much and feel like she needs someone right now but I also know that opening the friendship back up at this very moment is a bad idea for me based on the past, it would just be repeating history all over again. But I know that ignoring her contacting me is basically saying “I don’t give a shit about you” to some people so Idfk man