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Chess and Checkers : the Way to Mastership by Edward Lasker
page 117 of 267 (43%)

or

(4) ... Kt-c6
(5) Kt-f3 P-d6
(6) Ktxc3 or Q-b3 or o-o

In all of these cases White has by far the freer game and he
remains in the possession of his center-Pawn. For this reason it
is much more advisable for Black to decline the Gambit offered
and to hasten his development by immediately advancing his
Queen's Pawn, thus:

(3) P-c3 P-d5!
(4) Pxd5

The advance of the King's Pawn would be quite out of place, as it
would not add anything to White's development so that Black need
not mind the loss of the move either which he sustains from the
developing point of view in gaining a Pawn by Pxc3. The future
development of Black is not any longer endangered as he has a
Pawn in the center and an outlet for his Queen's Bishop.

(4) ... Qxd5
(5) Pxd4 Kt-c6
(6) Kt-f3 B-g4
(7) Kt-c3 Q-h5

and Black has, no doubt, the initiative.

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