Manusmriti
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
yo'rcitaM pratigRhNAti dadAtyarcitameva vA । tAvubhau gacchataH svargaM narakaM tu viparyaye ॥ 235 ॥
hk transliteration by Sanscript