Manava Dharmashastra 7.193

Manvarthamuktāvalī 7.193

eteṣu triṣvapi baiḍālavratikādiṣu nyāyārjitamapi dhanaṃ dattaṃ dātuḥ pratigrahītuśca paraloke narakahetutvāda‍narthāya bhavati |