God accepting drink in Borders (7)
I believe the answer is:
margins
'borders' is the definition.
('margin' can be a synonym of 'border')
'god accepting drink' is the wordplay.
'god' becomes 'mars' (Mars is an example).
'accepting' indicates putting letters inside (inserted letters are accepted).
'drink' becomes 'gin' (gin is an alcoholic drink).
'mars' placed around 'gin' is 'MARGINS'.
'in' acts as a link.
(Another definition for margins that I've seen is " Profits".)
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