Shiva Purana

siva.sh/siva-purana/uma-samhita/16/25

अधश्शिरोभिर्दृश्यंते नारका दिवि दैवतैः।। देवानधोमुखान्सर्वानधः पश्यंति नारकाः ।। २५।।

sanskrit

The beings in the hells are seen standing upside down by the gods in the heaven. These beings see the gods also similarly with heads down, beneath them.

english translation

adhazzirobhirdRzyaMte nArakA divi daivataiH|| devAnadhomukhAnsarvAnadhaH pazyaMti nArakAH || 25||

hk transliteration by Sanscript