Can someone tell me what yuuta and ebisu relationship is? Are they friends?

They were first shown in the Meiji era when Ren encountered young Ebisu. We as readers haven’t gotten much backstory about them but from the Meiji era, it seems like Yuuta took care of Ebisu. However, in the current era, it seems like Yuuta works under Ebisu and the 'other god.' We’ll just have to wait and see

You're right, I think their relationship is like that. I can't wait for more of their backstory!