Skandapurana 7.5.28_174

7.5.28_174

na dattaṃ na hutaṃ kiñcidamuṣminniti36 yo vadet .
sarvām̐stānṛṣibhiḥ sārdhaṃ kṛtaghnānabravīnmanuḥ ..24..

and who says, "Nothing was given, nothing was offered in sacrifice in the other world"—
all these Manu, along with the seers, declared to be ungrateful.