Śrīmad-Bhāgavatam · Text 5.26.28
Who is speaking and story frame
यस्त्विह वा अनृतं वदति साक्ष्ये द्रव्यविनिमये दाने वा कथञ्चित्स वै प्रेत्य नरकेऽवीचिमत्यध:शिरा निरवकाशे योजनशतोच्छ्रायाद् गिरिमूर्ध्न: सम्पात्यते यत्र जलमिव स्थलमश्मपृष्ठमवभासते तदवीचिमत्तिलशो विशीर्यमाणशरीरो न म्रियमाण: पुनरारोपितो निपतति ॥ २८ ॥
yas tv iha vā anṛtaṁ vadati sākṣye dravya-vinimaye dāne vā kathañcit sa vai pretya narake ’vīcimaty adhaḥ-śirā niravakāśe yojana-śatocchrāyād giri-mūrdhnaḥ sampātyate yatra jalam iva sthalam aśma-pṛṣṭham avabhāsate tad avīcimat tilaśo viśīryamāṇa-śarīro na mriyamāṇaḥ punar āropito nipatati.
A person who in this life bears false witness or lies while transacting business or giving charity is severely punished after death by the agents of Yamarāja. Such a sinful man is taken to the top of a mountain eight hundred miles high and thrown headfirst into the hell known as Avīcimat. This hell has no shelter and is made of strong stone resembling the waves of water. There is no water there, however, and thus it is called Avīcimat [waterless]. Although the sinful man is repeatedly thrown from the mountain and his body broken to tiny pieces, he still does not die but continuously suffers chastisement.
Read this verse on Vedabase.ioThis verse has no purport; its meaning is explained by the verses around it.