As a person who tries to cross the sea with the help of a rock or a mass of catechu sinks with the supports, so the improper giver and the acceptor both sink together.
यथा खदिरमालम्ब्य शिलां वाप्यर्णवं तरन्। मज्जेत मज्जतस्तद्वद् दाता यश्च प्रतिग्रही।॥