यो राज्ञः प्रतिगृह्णाति लुब्धस्यौच्छास्त्रवर्तिनः । स पर्यायेण यातीमान्नरकानेकविंशतिम् ॥ ८७ ॥
He who accepts presents from an avaricious king who acts contrary to the Institutes (of the sacred law), will go in succession to the following twenty-one hells: