Kosiyavagga

Vinayapiṭaka · Parivāra · Vol. 8 · Section 278

[278] One who accepts money (rūpiya) commits two offences (āpatti): in the act of taking, [he commits] an offence of wrong-doing (dukkaṭa); when it has been taken, [he commits] an offence entailing forfeiture and confession (nissaggiya pācittiya).

English translation from the Pali (Siam Raṭṭha edition) — under review, not for citation.

This passage also appears in 1 other place

Vol. 8 · Section 265 — Kaṭhinavagga