Enforcing a boundary from a place of love

How do you recommend setting a boundary from a place of love? An acquaintance said something that felt hurtful and violating, and thanks to SCS, I knew it was just my thoughts about the person’s actions that caused my feelings. In any case, I wish to distance myself from this person (from a place of loving myself, not to “punish” them). However, they are contacting me and wanting to see me. How does one enforce a firm but loving boundary? I don’t want to engage with them (much less blame them for anything, since I’d be taking away my own power by doing that). But I feel an explanation would be the mature and responsible thing to do, rather than “ghosting” them completely. However, based on how repulsed I feel by what they said, “ghosting” feels like the easier thing to do.

What am I not seeing, and/or how might I proceed?