I am a bit confused in the concept of source and destination. Consider that I have to create an extended acl which blocks the access of 126.96.36.199/24 from 188.8.131.52/24. In this case my source is 184.108.40.206/24 and my destination is 220.127.116.11/24. Right?
Below would be the case you were talking about. Like Jesse P. said, make sure you are assessing flow and context when applying ACLs to objects. Most of the time we want to affect things on the ingress interface. This goes for all sorts of functionality.
access-list BlockFrom7To3 deny ip 18.104.22.168 0.0.0.255 22.214.171.124 0.0.0.255 interface gigabit-ethernet 1 ip 126.96.36.199 255.255.255.0 ip access-group BlockFrom7To3 in