Skandapurana 2.4.30.98

2.4.30.98

itthaṃ hyadattānyapi puṇyapāpānyāyāṃti nityaṃ parasaṃcitāni ..

Thus indeed, even though not given, merit and sin accumulated by another always arrive.
In the Kali age, however, this rule does not apply; indeed, the agent alone experiences [the fruit of] merit and sin.