"Everton are a big club, not a small one which Benitez arrogantly said," Fergie told the press on Friday.
"But arrogance is one thing. You cannot forgive contempt, which is what he showed Sam Allardyce last weekend.
"When Liverpool scored their second goal he signalled as if the game was finished. I do not think Sam deserved that.
"Sam has worked so hard for the LMA (League Managers' Association) and he's had a weakened team. I just thought it showed contempt.
"In my experience no Liverpool manager has ever done that. It was beyond the pale."