योऽर्चितं प्रतिगृह्णाति ददात्यर्चितमेव वा । तावुभौ गच्छतः स्वर्गं नरकं तु विपर्यये ॥ २३५ ॥
Both he who respectfully receives (a gift), and he who respectfully bestows it, go to heaven; in the contrary case (they both fall) into hell.
english translation