Although cruising towards back-to-back Ligue 1 title triumphs, PSG find themselves in a difficult position with their midfield options.
Lassana Diarra is reportedly mulling over retirement, Adrien Rabiot has been ostracised after refusing to sign a new contract and is expected to leave, while Marco Verratti is suffering from an ankle injury.
It is no secret the club are looking for reinforcements, with Zenit's Leandro Paredes also mooted as a target, but Gueye – for whom PSG are said to have offered £22 million ($29m) – will be staying put if Everton can help it.
"We have rejected the offer," Silva told reporters at a news conference on Monday.
"He is a really important player to us, we don't put [players] on the market.
"For clubs to buy our players, they have to look for the value of the player. I cannot see this price as the right value for the player.
"You know my opinion since the first day you started speaking about this possible offer.
"From a technical point of view, as a manager, he is a really important player for us, and he is one player we don't think to lose in this market.
"Of course, after some moments it is a matter of money and it is up to the club to decide, but from my technical point of view he is a player who is really important for us."