Halakhah zu Schemot 23:1

It is forbidden to accept lashon hara according to the Torah, both in things "between man and his Maker" and things "between man and his neighbor." That is, we may not believe in our hearts that what is said is true. For, if we do, we will look down upon the one spoken of. And [this applies] even if he [the hearer] explicitly disagrees with what is said. For if not, he doubles the sin — speaking [(by being an accessory to the speaker)] and accepting. And the accepter transgresses (Shemoth 23:1): "You shall not bear a false report," concerning which Chazal have said in the Mechilta, that this is an exhortation against accepting lashon hara, aside from the other negative commandments and positive commandments adjoined to this, as we have written in the introduction. And Chazal have said (Pesachim 118a) that all who accept lashon hara deserve to be cast to the dogs, it being written "You shall not bear a false report," preceded by (Ibid 22:30): "To the dog shall you cast it." And they have also said (Rambam, Hilchoth Deoth 7:13): "The punishment of the accepter is grater than that of the teller."

Just as it is forbidden to accept lashon hara, according to the Torah, so is it forbidden to accept rechiluth according to the Torah, it, too, being in the category of lashon hara. That is, he must not believe in his heart that what was told him about Ploni's having done to him or said about him is true. And the accepter transgresses (Shemoth 23:1): "You shall not bear a false report," aside from the other negative and positive commandments that 104 are adjoined to this, as explained above in the introduction. And Chazal have said (Arachin 15b): "Lashon hara kills three: the speaker, the accepter, and the one it was said about" (as we know from the episode of Doeg, who was banished from the world to come because of [speaking] rechiluth; and Nov the city of Cohanim was wiped out because of the rechiluth spoken about them; and Saul was killed thereafter because of having accepted the rechiluth). And the accepter is worse than the speaker. And Chazal have said (Pesachim 118a) that if one speaks lashon hara or accepts lashon hara, he is fit to be cast to the dogs, it being written: "You shall not bear a false report," preceded by: "To the dog shall you cast it."

2) And the speaker or the receiver [of lashon hara] also transgresses (Shemoth 23:1): "Do not receive [tissa] a false report," which can also be read as: "Do not spread [tassi] a false report," so that this negative commandment includes both [the speaker and the receiver].