Matsyapurana 109.20

109.20

*mārkaṇḍeya uvāca
śṛṇu rājanmahābāho yathoktakaraṇaṃ mahīm
gāmagniṃ brāhmaṇaṃ śāstraṃ kāñcanaṃ salilaṃ striyaḥ //

Mârkaṇḍeya said :—King! Brahmâ has said that the wicked who despise the earth, the cow, the fire, the Brâhmaṇa, the Sâstrâs, the gold, the water, the women, the mother and the father, do not reach to the higher regions.—20-21.