When you refuse someone to borrow money, here are some specific suggestions to help you refuse more gracefully:

1. Express your position frankly. When rejecting the other person's request, it's best to tell them your decision clearly. Avoid being vague or giving uncertain answers, which may cause the other person to misunderstand your intentions.

2. Give reasonable reasons. Giving reasonable reasons can make it easier for the other party to understand your decision, and your reasons should be specific, objective, and credible. If you can't provide a good reason, consider offering alternatives or offering help.

3. Express gratitude. Thank the person for your concern and consideration, and say you'll do your best to help them find other solutions. This will let the other person know that you respect their feelings without making them feel ignored.

4. Be polite and respectful. Even if you disagree with the other person's request, you should remain polite and respectful. This will make the other person feel your sincerity and respect. If the person is a friend or acquaintance, try to resolve the issue privately rather than embarrassing them in public.

5. Don’t let borrowing money become a habit. If you are frequently loaned money by others, then you should consider your ability to meet their needs. Telling them clearly if you feel uncomfortable or unable to accommodate their requests can help them realize that this behavior is problematic.

6. Make sure your decision makes sense. When denying someone else's request, make sure your decision is reasonable. You can explain your position and reasons to make it easier for the other person to understand your decision. At the same time, you can also provide other options or help to make it easier for the other party to accept your decision.

7. Avoid giving uncertain answers. When declining someone's request, avoid giving an uncertain or ambiguous answer. This may cause the other person to misunderstand your intentions and lead to conflicts and unpleasant situations.

8. Be honest and respectful. Be honest and respectful when declining others' requests. You can tell the other person the reasons for your decision, and at the same time show that you understand the other person's feelings and needs, and hope that the other person can understand your decision.

In summary, graciously refusing someone a loan requires some skill and art, but it can help you remain polite and respectful and avoid hurting the other person's feelings. At the same time, you should also pay attention to your own abilities and tolerance, and try to meet the other party's needs, but if you cannot meet them, you should also express your position candidly.