Luis Enrique was keen to sign the Brazilian defender ahead of the 2014-15 campaign, but saw the Camp Nou club saw their offer rejected by the Ligue 1 champions
The Catalans lured defenders such as Jeremy Mathieu, Thomas Vermaelen and Douglas to Camp Nou this summer, yet they were keen to add another defender to their ranks and had earmarked Marquinhos as the perfect addition.
Nevertheless, PSG see the 20-year-old as an important player for the future and have no intention of selling the centre-back whom they bought from Roma a year ago.
"We have received a huge offer from Barcelona for Marquinhos, one worth more than €40m," El-Khelaifi was quoted as saying by Le Parisien.
"But Paris Saint-Germain are not a club that buys players to sell them on again. We are not here to do business and try to make profit on a player. We are here to build a great club with some amazing players.
"If it was our aim to sell players and make profits, we could have sold three or four players this summer. But that's not our philosophy."
Marquinhos has a contract with PSG until the summer of 2018.