How can I agree to cancel a transaction after I have refused the offer. Seller's Paypal is not working.

I declined the sellers offer to cancel transaction because it was made without any explanation.  Because the seller is having a problem with his Paypal account I must now agree to the cancellation but I don't know how to proceed.  Please help.

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The seller having problems with his PayPal account excuse is also used by sellers who have simply changed their mind and no longer wish to sell the item. What is the status of the payment in your aypal account? If it shows as completed,the seller is lying about the problems with his PayPal account. A completed payment means that the seller already has your payment in his PayPal account. If you haven't paid et,the seller can no longer open an item not received dispute against you. At this point there is nothing you can do,the cancellation offer can only be given once per transaction.
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