Depends largely on the context l. If I were at work or a family gathering, I’d take it and thank them. I don’t like tea, really, but I’m not a vegan or anything, so I can accept it and drink it, whilst thanking them.
If it were passed to me by a complete stranger on the street, or by a stranger who knocked on my door, or any other weird scenario, I’d probably not drink it. If they appear harmless enough, I might thank them. But I still wouldn’t touch it.