Correct

却之不恭

/ què zhī bù gōng / 
Strokes

Definition

to refuse would be impolite

Example

Definition

it would be impolite/disrespectful to decline (your gift, offer, etc)

1
Quèzhībùgōng
却之不恭
  
,
shòuzhīyǒukuì
受之有愧
  
。

To decline would be disrespectful but to accept is embarrassing.