It is disliked to refuse perfume

Question

The Prophet  sallallaahu  `alayhi  wa  sallam ( may  Allah exalt his mention ) said: "Whoever is offered perfume, should not refuse it.” Is this a prohibition or a dislikeability? If there is any scholar who is of the view that it is prohibited, please mention his name, if any.
Answer
All perfect praise be to Allah, The Lord of the Worlds. I testify that there is none worthy of worship except Allah, and that Muhammad is His slave and Messenger, may Allah exalt his mention as well as that of his family and all his companions.
The scholars, may Allah have mercy on them, are of the view that the narration means that it is disliked. For instance, At-Tirmithi, may Allah have mercy on him, entitled a chapter, in one of his book, “The chapter of the dislikeability of refusing perfume”. Al-‘Ayni, may Allah have mercy on him, reported his words, and they were interpreted by Al-Mubaarak Poori, may Allah have mercy on him, but none of them commented on or argued about the statement of the dislikeability of refusing perfume. There is absolutely no scholar who said that it is forbidden to refuse perfume.
Allah Knows best.
Fatwa answered by: The Fatwa Center at Islamweb

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