Matsya Purana 274.80

274.80

karmakṣayādiha punarbhuvi rājarājo bhūpālamaulimaṇirañcitapādapīṭhaḥ.
śraddhānvito bhavati yajñasahasrayājī dīptapratāpajitasarvamahīpalokaḥ .. 274.77

On the completion of his store of virtues he is born as an illustrious emperor on this land and conquers thousands of kings after performing sacrifices The one who witnesses such an ordinance and thinks of it at the close of his life, or repeats it to others, or reads about it or hears it, goes to heaven adorned by Indra—77-78