The Vedanta Sutras of Badarayana: Third Adhyâya. First Pâda.: III, 1, 14
The Vedanta Sutras of Badarayana, Commentary by Sankara (SBE38), tr. by George Thibaut [1896]
14. The Smritis also declare this.
Moreover, authorities like Manu, Vyâsa, &c., declare that in the city Samyamana evil works are requited under Yama's rule; cp. the legend of Nâkiketa and others.