Anandakanda 1.7.75

1.7.75

dvādaśabhiḥ palaiḥ kānte viṣṇutvaṃ samupaiti ca /
trayodaśapalenāpi raudraṃ padam avāpnuyāt //

by twelve palas, O beloved, one attains the state of Viṣṇu;
and by thirteen palas, one attains the state of Rudra;