Is there any possibilities to file a police report of verbal harassement through SMS?

. Because my friend before ask me to give back his gift to me, its a DSLR NIKON camera and the money i owe from him. Or else he will report me to the police that i stole camera that he gave to me as birthday gift last year.

That is a typical threat

You may wind up in small claims court, but no police action will be taken

Do you have any witnesses of the gift giving? Possession is 9/10ths of the law, he has to prove it was stolen, it is a civil matter. Even if it was stolen he would have to take you to court, and wouldn't get the camera back until after the trail, and would have to testify. Also it wouldn't make sense because he didn't do anything about it right away, if someone stole my camera I'd report it to the police immediately, not days or weeks later. Especially when it is a friend, and especially since it is filled with pictures that you took, proving it's been in your possession for much longer.

It's all a civil matter, he can try to take you to court for the money and might very well win. The camera he could try for too, but he would need to prove it was NOT a gift, and the pictures you have taken with it would very well prove you've had it for quite awhile and that would support it being a gift, especially since it was acquired on your birthday- any pictures on or immediately after that would support that.

He can report it to the police, but the police will tell him to file a claim in small claims court. Any fictional story he makes up about you stealing it they will see through and could actually land him in legal trouble.

Though if you want to deal with the situation, just make payment arrangements to pay him back.