How to let him down gently? Help :(

I've been seeing this guy for a few months now and as much as I hate to admit it... I really haven't been feeling it at all. He's really lovely and I like him but I've realised that I just don't want to be in a relationship right now. urgh sounds so phoney... but it's true. But the thing is he's going through a really crap time at the moment - family bereavements, medication that makes him so depressed he has to take time off work - and I have no idea how to break it to him. I just think, if I end it with him now, he's gonna feel even more down than he already does, but if l put it off it might be even worse. I don't know what to do or how to do it :( Has anyone else been in a similar situation? I feel like a really horrible person, but I think if it doesn't feel right then it's not fair on him if I don't say anything :(

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