Shiva Purana
इति ते नामतः प्रोक्ता घोरा नरककोटयः॥ अष्टाविंशतिरेवैताः पापानां यातनात्मिकाः॥ २३॥
Thus the cells of Naraka have been mentioned to you by their names. Each of these is meant for the torture for a particular sin. Thus the twenty-eight cells for twenty-eight type of sins.
english translation
iti te nAmataH proktA ghorA narakakoTayaH॥ aSTAviMzatirevaitAH pApAnAM yAtanAtmikAH॥ 23॥
hk transliteration by Sanscript