In chapter 1101 of the One Piece manga, Kuma states that all he knows is Nika's body is elastic like rubber, allowing Nika to fight however he pleases.

In the One Piece universe, the initial connection between Luffy and the Sun God Nika was a tightly guarded secret. Surprisingly, there's a character who may have known this secret for a long time, even before Luffy awakened Gear 5.
Chapter 1101 unveils Kuma's visit to Foosha Village when Luffy was still a child. He observed Luffy training and displaying the power of his Devil Fruit ability. Considering Luffy's knowledge of Nika's tales, including Nika's possession of a rubber body, Kuma would surely ponder the relationship between Luffy and Nika upon witnessing his strength.

Kuma's suspicions about Luffy's true identity seem to be reinforced at Sabaody Archipelago, especially when Luffy attacks a Celestial Dragon. This would explain Kuma's actions at Sabaody, where he protects Luffy and his companions, as well as the Thousand Sunny. Kuma believes Luffy is Nika, driving his decisions and actions thereafter.

This chapter also confirms that Kuma knows Luffy is the son of Dragon and suggests that this isn't the sole reason Kuma protects Luffy. While Kuma's relationship with Dragon and the Revolutionary Army may have influenced his actions, it's believed that Luffy's resemblance to Nika is the primary deciding factor.
The revelation of Kuma's role in the story unveils new mysteries, promising a deeper exploration of the deity Nika. The reverence of the Buccaneer tribe towards Nika also adds an intriguing layer. With the recent discovery of his connection to Luffy and Nika, Kuma is asserting himself as a central character in the Egghead Island arc and the entire One Piece narrative.