Matsya Purana 184.44

184.44

bhūrloke cāntarikṣe ca divi tīrthāni yāni ca.
atītya vartate cānyadavimuktaṃ prabhāvataḥ .. 184.44 ..

All the sacred places located on the earth as well as in the heaven are second to this place It is the supreme of all Those who, after renouncing the world and subduing their passions recite the Rûdra Mantra a hundred times such devotees of Śiva undoubtedly enjoy in the company of the Lord Mahâdeva Those who have forsaken all desires and are firm and fixed in devotion, become free from fear after attaining Śiva and are never born —44-48