Nasai

1. No gift should be refused, because this would amount to ingratitude for Allah’s blessings and would hurt the feelings of the one offering the gift—except in the case where the giver presents the gift with the intention of receiving something in return, and the recipient is not able to reciprocate. Perfume (khushbu) is a trivial thing. Giving something in return for it is also easy. The meaning of “light to carry” may also be that it is easy to give compensation for it, and furthermore, it is not such a great favor that the other person would feel burdened. Therefore, the gift of perfume should be accepted.

2. It is also implicitly understood from the hadith that even if a gift is small, one should not feel embarrassed in giving or receiving it, nor should any gift be considered insignificant or be refused.

Benefits and Issues:
A fragrant flower or perfume is not a heavy burden that would be unbearable, nor is it such a great favor that returning its equivalent would be difficult.
Or, if one does not return its equivalent, there would be any cause for complaint or grievance—so why should such a thing be rejected?
('Allamah Waheed al-Zaman)