Dhammapada 22.306
He who says what is not, goes to hell; he also who, having done a thing, says I have not done it. After death both are equal, they are men with evil deeds in the next world.
He who says what is not, goes to hell; he also who, having done a thing, says I have not done it. After death both are equal, they are men with evil deeds in the next world.