My thoughts are with you NOS and your brother.

If it were me, I would graciously accept his gift. I think it would make him happy knowing that they were being used and enjoyed in a responsible and caring manner, which you most certainly will do. If he needs money for medical issues, etc. then maybe you could explore that route.

I am somewhat in a similar situation myself with one of my brothers, but nowhere near the seriousness of health issues that your brother has. This is what I would do personally.