The tie is a repeat of their January meeting in the final round of the league phase, when Mourinho's Benfica beat Madrid 4-2. That result proved costly for Los Blancos, who slipped from third to ninth in the table and missed out on automatic qualification for the last 16. Benfica, meanwhile, finished 24th and secured their place in the knockout play-offs.
Despite their close personal relationship, Arbeloa made it clear there will be no favours in Lisbon.
"If I invite him, it will be someday for lunch; he doesn't need to sit on the grey sofa," Arbeloa said. "We are good friends, we always wish each other the best, and we have a great relationship. The only thing I can tell you is that I always wish José the best. My goal is to eliminate Benfica. From there, I wish him and his family all the best."
Mourinho coached Arbeloa during his spell in charge of Real Madrid between 2010 and 2013, and the mutual respect remains strong. But Arbeloa insisted friendship will not dilute Madrid's focus over the two legs.
"Our approach is always football-focused," he explained. "To win the game, we have to play very good football. To play very good football, you have to do many things well in all phases of the game.
"We need to play 90 minutes with maximum concentration and know what to do every minute; defend well and attack well, stay focused on set-piece plays. It's not just a key to winning tomorrow but to play a very complete game throughout the 90 minutes."
The first leg takes place on February 17 in Lisbon, with the return leg scheduled for February 25 in Madrid, as both sides battle for a place in the last 16.