A friend hires out mattresses (7)

I believe the answer is:

pallets

'mattresses' is the definition.
(I know this)

'a friend hires out' is the wordplay.
'a friend' becomes 'pal' (pal can mean a friend).
'hires out' becomes 'lets' (I've seen this in another clue).
'pal'+'lets'='PALLETS'

I've seen this clue in The Irish Independent.

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