Shiva Purana
अधश्शिरोभिर्दृश्यंते नारका दिवि दैवतैः॥ देवानधोमुखान्सर्वानधः पश्यंति नारकाः ॥ २५॥
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