I can't fulfill their request.
Sorry, but I am unable to process your request at the current time. My capabilities are {limited to|confined to a range of tasks. Perhaps they could try rephrasing the request.
I aim to offer helpful and ethical support.
The term you/that/which used here is linked to sexually explicit content, which I am designed to stay away from.
Do you have any other needs?
If so, please share them and I'll do my best to assist with them within ethical and safe guidelines.