Who is worse, the Briber or the Bribee?

Or does it depend on who initiates a bribe? From a moral/ethical standpoint, which is considered worse? The criminal who bribes an official to look the other way? The official who offers to fix things in return for a handsome sum of money?

Is it worse for Trump to say, “go ahead and lie for me, I will pardon you if convicted.” Or is it worse to tell Trump, “I’ll lie to the FBI and Congress if you promise to pardon me if I am convicted.”