Matsya Purana 57.27

57.27

idameva pitṝṇāṃ ca sarvadā vallabhaṃ mune!.
trailokyādhipatirbhūtvā saptakalpaśatatrayam..
candralokamavāpnoti vidyud bhūtvā tu mucyate.. 57.26 ..

This ordinance is very dear to the Pitṛis, and the observer of it attains the region of the moon, after being the lord of the three worlds for 307 Kalpas, and then gets final rest.—26.