Skandapurana 5.196.66

5.196.66

tathā ca brahmaśālāyāṃ saṃsthitairyadudāhṛtam ..
nānyathā tatparijñeyaṃ hāsyenāpi smṛtiṃ vinā .. 65 ..
sa eṣa hāsyabhāvena prokto mitraiḥ parāvasuḥ .. 66 ..

And likewise, what was uttered by those assembled in the hall of Brahmā
must not be considered otherwise, even if said in jest, without a smṛti text. // 65 //
This same Parāvasu was told in jest by his companions: // 66