I have the hard time of saying "NO" to someone.

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I really have a hard time of saying no to someone especially if they asked favor from me.Most often i always encourage myself to say no to someone who is asking for favor but i just end up saying yes to them. This is a problem because if they want to barrow money from me my head says no but my heart heart will opposed. I am afraid of rejecting someone. PLease give me some tip of saying NO to someone.