An investigation into a confrontation between Jordan Henderson and Gabriel will not result in punishment by the Football Association.
The pair got into a fight after the referee awarded a penalty to the visitors.
Both players and six other people were spoken to by the FA.
Evidence was collected from linguistics experts after reviewing video footage.
"None of the witnesses heard the alleged comment, and the player accused strenuously denied the allegation throughout," the FA said in a statement after its "full and thorough investigation."
The allegation was made in good faith, but there is no case to answer.
The match was decided by a penalty in the 76th minute.
Anyone who believes they have been the subject of or witness to abuse should report it to the FA.
The FA thoroughly investigates every single complaint it receives. Not every case will result in a charge being issued.
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