Matsya Purana — Bhīma-Dvādaśī
धार्मिकस्याप्यशक्तस्य तीव्राग्नित्वादुपोषणे इदं व्रतमशेषाणां व्रतानामधिकं यतः //
dhārmikasyāpyaśaktasya tīvrāgnitvādupoṣaṇe idaṃ vratamaśeṣāṇāṃ vratānāmadhikaṃ yataḥ //
Even for a righteous person who cannot undertake fasting because the digestive fire is intense, this observance is regarded as superior to all other vows.
It does not address Pralaya; it focuses on vrata-dharma, emphasizing that a specific observance can surpass fasting-based vows even when fasting is impractical.
It supports practical dharma: rulers and householders should uphold religious observances suited to their capacity, recognizing that sincere discipline can be meritorious even without strict fasting.
The significance is ritual (vrata) rather than architectural: it legitimizes a vow that remains effective for devotees who cannot perform upavāsa due to strong digestive fire.