It is reported about Sayyiduna Ali (may Allah be pleased with him) that he used to say: "The one who utters an indecent word and the one who listens to it are equal in sin."
Abu Ya'la recorded it, and its narrators are the narrators of the Sahih, except Hassan bin Kurayb, who is thiqah (trustworthy).
Hadith Referenceمجمع الزوائد ومنبع الفوائد / كتاب الأدب / 13125