I am trying to connect my Apple Watch with my phone but in the part of activation lock I does not accept my Apple ID so can you please help me

Hi, this means it is linked to another apple id. Did you buy it second hand, if yes you will have to contact the previous owner. If not, then you will have it unlocked from apple- you will need your proof of purchase.

The person that you bought this watch from needs to follow all the steps in this link;

Prepare the watch so the buyer can use it.

If they can't or won't then get your money back or recycle the watch and put it down to experience.