Declining any kind of Jerome Gambit can only be justified for "psychological" reasons, as the defender is swapping at least an even game - and often a better game - for a worse one. Yet, as the new batch of games added to The Database shows, it still happens.
lksharma - Zaprax
blitz, FICS, 2013
1.e4 e5 2.Nf3 Nc6 3.Bc4 Nd4
The Blackburne Shilling Gambit.
4.Bxf7+
The Blackburne Shilling Jerome Gambit.
4...Ke7
There is no need to decline the Bishop, as Black gets a roughly even game with the capture.
5.Nxe5 d6
White has scored 61% from this position, in 130 games in The Database. Given that the first player is two pawns up, that relatively low success rate is probably a reflection of play at the club (and blitz) level.
6.Qh5
This looks aggressive ("one more log on the fire") but has not always worked for White - see crokit - sahistonline, blitz, FICS, 2011 for one other time out of ten games that it did - and the more prosaic 6.Bxg8 Rxg8 would not hand over the advantage to the second player as the text does.
6...dxe5
This move is good for Black, but challenging the White Queen with 6...Nf6 was even stronger.
7.Qg5+ Kd7
Again, 7...Nf6 was the move. It looks as if Black were responding to the possibility of 7...Kxf7 8.Qxd8, giving up his Queen; but, had he chosen that move order, after 8...Nxc2+ 9.Kf1 Bd6 10.Nc3 Nxa1 the game would have been about even.
analysis diagram
8.Qxe5 Nxc2+
Falling for the bait. Houdini prefers consolidation with 8...c5 9.Nc3 Nf6 10.Bb3 Bd6 11.Qg5 Kc7 12.d3 Kb8 13.Bf4 Re8 14.Bxd6+ Qxd6 15.0-0-0 a6 16.f4 Qc7 with Black as slightly better.
analysis diagram
9.Kd1 Nxa1 10.Qe6 checkmate
There is a fine line in chess between "chaos" and "complications" – and the Jerome Gambit and its relations, in this case, the Blackburne Shilling Jerome Gambit – tend to trample all over that line, especially in blitz chess.
crokit - sahistonline
blitz, FICS, 2011
1.e4 e5 2.Bc4 Nc6 3.Nf3 Nd4
The Blackburne Shilling Gambit.
4.Bxf7+
The Blackburne Shilling Jerome Gambit.
4...Ke7 5.Nxe5
Needlessly complicating the position – but what is chess without complications?
5...d6
An earlier battle between the two players continued 5...Nf6 6.c3 d6 7.cxd4 dxe5 8.Qb3 Nxe4 9.0-0 Qxd4 10.Qf3 Nxd2 11.Bxd2 Bg4 12.Bg5+ Kd7 13.Qxb7 Rc8 14.Qb5+ c6 15.Qb7+ Rc7 16.Qb8 Rc8 17.Qb3 Bc5 18.Be3 Qd6 19.f3 Bxe3+ 20.Kh1 Be6 21.Bxe6+ Qxe6 22.Rd1+ Ke7 23.Qxe3 Black resigned, crokit - sahistonline, FICS, 2011.
6.Qh5
Letting slip the thread of the game. Earlier in the year Black faced the stronger 6.Bxg8 (good at move 5 as well): 6...Rxg8 7.c3 (7.Nd3 Ke8 8.Qh5+ g6 9.Qd5 Nxc2+ 10.Kf1 Rg7 11.Nf4 Re7 12.d3 Nxa1 13.Qc4 a6 14.b3 Bd7 15.Bb2 Nxb3 16.Qxb3 Bc6 17.Bf6 Qd7 18.Bxe7 Qxe7 19.Ne6 Kd7 20.Nf4 Bh6 21.g3 g5 22.Nd5 Qe6 23.Kg2 Rf8 24.Nd2 Qf7 25.Rf1 Bb5 26.a4 Bc6 27.Qc4 g4 28.Qc1 Bxd5 29.exd5 Qxd5+ 30.Kg1 Qxd3 31.Rd1 Qd4 White resigned, Doctoroldhead - sahistonline, FICS, 2011) 7...dxe5 8.d3 Ne6 9.Qh5 h6 10.0-0 g6 11.Qe2 Ke8 12.Be3 Qd6 13.Nd2 b6 14.Nc4 Qd8 15.Nxe5 Bd6 16.Nc4 Be7 17.d4 Bg5 18.f4 Bh4 19.b4 Bb7 20.d5 Ng7 21.Ne5 Nh5 22.Nf3 Be7 23.Ne5 Bf6 24.Nxg6 Ng3 25.hxg3 Bxc3 26.Rac1 Bxb4 27.Qh5 Qd7 28.Ne5+ Black forfeited on time, Darthnik - sahistonline, FICS, 2011.
6...Nxc2+ 7.Ke2
Probably best was 7.Kd1, as after 7...Nf6 8.Ng6+ hxg6 9.Qxh8 Nxh8 Black does not have as great an advantage as after the text.
7...Nf6 8.Ng6+ Kxf7 9.Nxh8+ Ke7
Snatching defeat out of the jaws of victory. (...Kg8 looked safe enough)
10.Qf7 checkmate