Shiva Purana
ग्रहीताहिगृहीतस्य दानाद्वै तपसा तथा । पापसंशोधनं कुर्यादन्यथा रौरवं व्रजेत् ७१ ।
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