Manusmriti

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योऽर्चितं प्रतिगृह्णाति ददात्यर्चितमेव वा । तावुभौ गच्छतः स्वर्गं नरकं तु विपर्यये ॥ २३५ ॥

sanskrit

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