What type of action is taking an item a pc is handing you? Also what type pf action is retrieving a item from a downed pc would it be the same as retrieving a stored item?
Picking up/Manipulating an item is always a move action. It doesn't matter if that item is on the ground, on a table, or in an ally's hand. It doesn't matter whether the item is in your space or an adjacent space that you can reach. It always provokes and AoO from anyone who can threaten your space. If they threaten the space where the item is, you can still safely reach into that threatened space without provoking an AoO as long as your own space isn't threatened.
Retrieving an item from a fallen ally is just picking it up if the item is in plain sight (his weapon, his belt pouch, etc.) or it counts as retrieving a stored item if the item is in a backpack or a pouch, just the same as retrieving your own stored item.