Matsya Purana — Śrāddha Procedure: Types
निमन्त्रितान्हि पितर उपतिष्ठन्ति तान्द्विजान् वायुभूता नु गच्छन्ति तथासीनानुपासते //
nimantritānhi pitara upatiṣṭhanti tāndvijān vāyubhūtā nu gacchanti tathāsīnānupāsate //
فإذا دُعِيَتِ البِتْرُ (أرواحُ الأسلاف) دعوةً على الوجهِ المشروع حضرتْ لدى أولئك البراهمة؛ متخذةً هيئةً كالرّيح تتبعهم، فإذا جلس البراهمة أقامتْ قريبًا منهم، مُوقِّرةً خادمةً.
It does not discuss Pralaya directly; it teaches that Pitṛs can assume a subtle, wind-like mode of presence to attend Śrāddha rites, emphasizing the unseen efficacy of ritual action.
It supports the householder’s duty to perform Śrāddha properly—inviting worthy brāhmaṇas and honoring them—because the Pitṛs are said to accompany and attend those guests, linking hospitality with ancestral welfare.
The significance is ritual: invited brāhmaṇas function as the focal point of the rite, with Pitṛs present in subtle form; therefore correct invitation, seating, and respectful attendance to the guests are treated as essential components of Śrāddha procedure.