In the Devi Bhagavata Purana's 9th Book's 34th Chapter, Savitri (wife of Satyavan) asks Yamaraja:
Sâvitrî said :-- “O Bhagavân! What is, according to the S’âstras, Brahmahattyâ (murdering a Brâhmin) and Gohatyâ (killing a cow)? Who are called Agamyâs (women unfit to be approached)? Who are designated as void of Sandhyâ (daily worship of the twice born castes)? Who can be called uninitiated? Who are said to take Pratigrahas (gifts) in a Tîrath?
To which Yamaraja's reply is as follows:
Vârânasî (Benares), Vadarî, the Confluence of the Ganges with the ocean (Ganga-Sâgara), Puskara, Hari Hara Ksettra (in Behar near Châprâ), Prabhâsa, Kâmarûpa, Hardwar, Kedâra, Mâtripura, the banks of the river Sarasvatî, the holy land Bindrâban, Godâvarî, Kaus’ikî, Trivenî (Allahabad), and the Himâlayâs are all famous places of pilgrimages. Those who willingly accept gifts in these sacred places are said to be Tîrthapratigrâhîs (the acceptors of the gifts in the Tîrtha). . These Tîrthaprathigrâhîs go in the end to Kumbhîpâka hell.
Now, from common sense, it should be the other way round i.e the act should be allowed and a meritorious one. Because, making gifts, at sacred places and sacred times (like those of eclipses), are considered as highly meritorious acts. But if there are no recipients at all whom will the gifts be made to?
So, my questions are as follows:
Why the act of accepting gifts at sacred places (Tirthas) is considered a bad Karma?
Which scriptures besides the aforementioned Purana also mention the act as a bad Karma leading to hell?