Seems like that would still require an internet-connected node somehow. I'd love for him to use Lightning, but I wondered if on-chain would be easier for now? Maybe I'm wrong so please enlighten me if I am!
Then just use a watch-only wallet app (Sentinel or Bluewallet) on a simple mobile device, even without internet and import his xpub address (only for deposits) to generate an address anytime he need to receive.
But transacting with Bitcoin without internet for a business is quite unusual and not recommended. Nowadays a 4G connection (enough to have a simple mobile wallet) is almost everywhere available. Tell the man to get one and don't complicate things too much.
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I'm hoping to gain his trust over time and if I can't convince him to make a small switch, I'll offer to custody for him or he can use someone that he can trust in his community (some use internet).
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I would not bother too much with people that do not want to make any small effort towards bitcoin adoption and use technology even at base level. They will come later to you anyways, but will be late...
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