Revākhaṇḍa ascribed to the Vāyupurāṇa (RKV) 32.24

32.24

mṛto varṣaśataṃ sāgraṃ krīḍitvā ca śive pure /
rājā vā rājatulyo vā paścānmartyeṣu jāyate //

When dead, having sported in the city of Śiva for a full hundred years, / he is later born among mortals as a king or an equal to a king;