Varaha Purana 210.21

स्वर्गः शुभफलप्राप्तिर्निरयः पापसंभवः ॥ नैव कश्चित्प्रदाता च नापहर्ता प्रदृश्यते ॥

svargaḥ śubhaphalaprāptir nirayaḥ pāpasaṃbhavaḥ || naiva kaścit pradātā ca nāpahartā pradṛśyate ||

Heaven is the attainment of wholesome results; hell arises from wrongdoing. No giver at all is seen, and no taker-away is seen either.