Do not know if you have tried to send files to your Mac via Bluetooth with another device. (Apple fans say we can use air drop,icloud ...)
But if you've ever tried it and wondered why the device always prompts "the other person refuses to accept the file," look below.
Other devices will not be able to use the "browse" or "send" feature and Mac transfer files because the MAC does not allow Bluetooth devices to actively send files to the computer or browse the file system under the default settings. But as shown in the figure above, this setting window is not in the "Bluetooth" block, but in "sharing". (It's more reasonable to classify, isn't it?)
Open "System Preferences"--select "Share"--to the left of the "Bluetooth sharing" in front of the tick. The options on the right can be used to set the action to be taken when other devices require files to be sent or browsed, as well as the location of the receiving file and the root directory at which other devices browse the machine.