in this case since you never actually accepted the gift, you would not have to pay taxes on itIf you accept a gift, it counts towards you income and would require you to pay tax on it. That is why some winners of game shows or other prizes may forgo on even accepting the gift this way they don’t count it as income and possibly get bumped into a higher tax bracket.
SO: Imho, in this case, it seems like you did not accept the gift, so it’s not considered like income to you, so you would not have to pay maaser.