Drinks you decline audibly (4)
I believe the answer is:
laps
'drinks you' is the definition.
'laps' can be an answer for 'drinks' (lapping is a kind of drinking). I'm not sure about the 'you' bit.
'decline audibly' is the wordplay.
'decline' becomes 'lapse' (I've seen this before).
'audibly' shows a homophone (sound like).
'lapse' is a homophone of 'LAPS'.
Can you help me to learn more?
(Other definitions for laps that I've seen before include "Drinks; circuits" , "Circuits of a racetrack" , "Pals doing rounds of the track" , "Circuits of track" , "Scoops up with the tongue" .)