Shiva Purana

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ग्रहीताहिगृहीतस्य दानाद्वै तपसा तथा । पापसंशोधनं कुर्यादन्यथा रौरवं व्रजेत् ७१ ।

sanskrit

The receiver of a gift must expiate for his sin by means of austerities or by making gifts to others. Otherwise he will fall into the Raurava hell.

english translation

grahItAhigRhItasya dAnAdvai tapasA tathA | pApasaMzodhanaM kuryAdanyathA rauravaM vrajet 71 |

hk transliteration by Sanscript