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
Quèzhīgōng
却之不恭
  
,
shòuzhīyǒukuì
受之有愧
  

To decline would be disrespectful but to accept is embarrassing.