What is the easiest option to let someone debug my app's source code on his macbook? Must he be registered as a developer in my Apple portal, or only registering his device UDID is enough? Can I send him only the developer provisioning profile that contains his device or should I export my certificate from the Keychain (.p12) and send him?
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Create the Team Provisioning Profile
Xcode saves you time by performing multiple steps on your behalf to create the team provisioning profile. For example, Xcode automatically registers your device and requests your development certificate, both of which are needed to create a team provisioning profile. Xcode performs these steps when you click the Fix Issue button below the Team pop-up menu. Xcode may also perform these steps when you assigned a team to your project or refresh provisioning profiles in the Accounts preferences. If no warning message and Fix Issue button appear below the Team pop-up menu, Xcode already created your team provisioning profile and you can skip this section.
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Just send him the source code. He will be able to open it and run it like the other programs.. If you want to go for something more controlled use eg Github for sharing your code.