Śaṅkaraon Brahma Sūtra 3.1.15

Moreover, the pura;/a-writers record that there are seven hells, Raurava, &c., by name, which serve as abodes of enjoyment of the fruits of evil deeds. As those who do not sacrifice, &c. go there, how should they reach the moon ?—But, an objection is raised, the assertion that evil doers suffer punishments allotted by Yama is contradicted by the circumstance that Smr/ti mentions different other beings, such as A'itragupta, &c., who act as superintendents in Raurava and the other hells.—This objection the next Sfitra refutes.