Matsyapurana 109.23

109.23

hastyaśvaṃ gām anaḍvāhaṃ maṇimuktādikāñcanam
parokṣaṃ harate yastu paścāddānaṃ prayacchati //

Similarly the attainment of Yoga has been said to be very difficult. Those who follow a sinful life go to the worst region in hell.—22. The one who steals elephants, horses, cows, bullocks, jewels, pearl and gold, and then gives them in charity, never goes to heaven where the giver in good faith enjoys himself. They become addicted to many a (sinful) act and go to hell.—23-24.