Manava Dharmashastra 4.239

4.239

bhūtānuvādo'yam | amutra janmāntare sahāyārthaṃ narakādiduḥkhāduddharaṇārthaṃ na kasyacitsuhṛdbāndhavādeḥ śaktirasti | kevala eva jīvatā yo dharmaḥ kṛtaḥ sa tamuddharati |

Medhātithi’s commentary (manubhāṣya):
This only describes the real state of things.

‘There,’—i.e., during next birth—‘as companion,’—i.e., for saving him from the pangs of hell, etc; friends and relations have no power; the only thing that saves him is the spiritual merit that he has acquired during life.—(239)