Make a feature to decline Gifted Subs.
Personally, I feel insulted when I receive a gifted sub as I also find receiving charity insulting when I can afford it myself.
The lack of a denial feature makes it seem Twitch doesn't allow people a legitimate chance to make a decision themselves.
Please add an option to decline subs from channels you follow, but would choose to manually sub, only.

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Master_Amoeba commented
I would also like to decline a gifted sub. I think it would be better for someone else to have it.
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Simonbpuk commented
Yes i would also like the option to decline a gifted sub, in my case i became unemployed and so i had to drop all of my subscriptions apart from my Prime one which is taken up. I mentioned to a streamer my situation and she was more than understanding but then someone very kindly i might add gifted me a sub but i didn't want to sound like i was begging for a sub, i would have rather had the option to make my username unable to gift a sub too.