Brandon Jacobs has retired, but that doesn’t mean he has stopped delivering punishment.

The former bruising Giants running back made it clear Thursday he has no use for 49ers coach Jim Harbaugh. Jacobs spent one unhappy and unproductive season in 2012 playing – mostly sitting – for Harbaugh and the 49ers before closing out his career in 2013 where he started, with the Giants.

“I have two rings and he don’t,’’ Jacobs said of Harbaugh on WFAN’s “Boomer & Carton Show.” “He’s a bitch. It’s not that he was a bitch, he is a bitch and that’s why he hasn’t won anything.’’

Jacobs, 31, played nine years in the NFL, the first seven with the Giants, earning two Super Bowl rings. As a free agent heading into the 2012 season, he opted to eschew the Giants’ offer to take slightly more money from the 49ers, which seemed like a good fit. The 49ers had just lost in overtime to the Giants in the NFC Championship Game, were a team on the rise and Jacobs looked to be a complement to running back Frank Gore and a veteran addition with championship pedigree.

It never worked out. Jacobs’ knee was an issue from the start, and when he became healthy he barely got on the field — five rushing attempts for seven yards in two games. He angered Harbaugh and the 49ers by using Twitter and Instagram to express his longing for the Giants and to complain he was “on the team rotting away.’’ Jacobs asked for his release, which was not granted. Harbaugh eventually suspended Jacobs for the final three games.