The Patna Dharmapada 235

235

114 Dhp306
abhūtavādī nirayaṃ upeti yo cāpi kattā na karomī ti āha |
ubho pi te precca samā bhavanti nihīnakaṃmā manujā paratra ||

114 Dhp 306
One who speaks falsehood goes to hell, and also he who, having done [a deed], says "I did not do it";
both of them, having died, become equal in the hereafter—men of base actions in the other world.