辞谢 (cí xiè) is a formal, written-style verb meaning 'to decline (an offer or invitation) politely'. It combines 辞 (cí), which means 'to decline' or 'to resign', and 谢 (xiè), which means 'to thank' or 'to express gratitude' — together they convey the idea of refusing something while maintaining courtesy and appreciation. This word emphasizes respect and humility in refusal, making it common in formal letters, business settings, or situations involving elders or superiors.

Unlike casual alternatives like 不好意思 (bù hǎo yìsi) or 我不了 (wǒ bú liǎo), 辞谢 carries a refined, almost literary tone and is rarely used in everyday spoken Chinese. It often appears in set phrases such as 辞谢盛情 (cí xiè shèngqíng, 'to respectfully decline your kind offer') or when declining gifts, honors, or hospitality. Learners should note that it’s typically followed by an object (e.g., the offer or favor being declined), and the subject is usually the person showing deference.