Matsyapurana 99.19

99.19

anena vidhinā yastu vibhūtidvādaśīvratam
kuryātpāpavinirmuktaḥ pitṝṇāṃ tārayecchatam //

One who observes the Vibhûti-dvâdaśî ordinance like this, liberates himself from all sins and also frees hundreds of his ancestors. He is not oppressed with grief, disease or poverty during thousands of births. He is always born as a devotee of Viṣṇu or Śiva, and, after spending 108 thousand yugas in heaven, is born as a king.—19-21.