Sharing Commission to a non licensee

[Jack Black]

In Florida a sales associate can share their commission as long as you fully disclose it to all parties but I'm confused with the following statement in my pre-licensing course:

A sales associate wants to give the associate's split of the commission to the buyer because the buyer is the associate's nephew. The commission rebate must be disclosed to the seller and to the buyer's lender (the rebate could impact the lender's loan calculations).

How would "the rebate impact the lender's loan calculations?"