I am unable to fulfill their request.

Sorry, but I am not able to your request at present time. My capabilities are {limited to|confined to a range of tasks. Perhaps they could try asking something else.

It's my goal to be helpful and ethical in my assistance.

The term you/that/which used is connected more info with sexually explicit content, which I am trained to shun.

Could you tell me if you have any additional questions?

If so, please provide them and I'll do my best to fulfill them within ethical and safe guidelines.