Garudapurana 2.19.13

2.19.13

aurdhvadaihikadānāni yairna dattāni kāśyapa /
mahākaṣṭena te yānti tasmāddeyāni śaktitaḥ /
adattvā paśuvadyānti gṛhīto vandhabandhanaiḥ //

Those by whom gifts for the afterlife have not been given, O Kaśyapa, / travel with great torment; therefore they should be given according to one's ability. / Without giving, they go like cattle, seized by binding ropes.