Matsya Purana — Bhīma-Dvādaśī
कथयिष्यति विश्वात्मा वासुदेवो जगद्गुरुः अशेषयज्ञफलदम् अशेषाघविनाशनम् //
kathayiṣyati viśvātmā vāsudevo jagadguruḥ aśeṣayajñaphaladam aśeṣāghavināśanam //
Vāsudeva—the Universal Self, the Guru of the world—will expound this: He bestows the fruits of all sacrifices and destroys every sin without remainder.
This verse does not describe pralaya directly; it presents Vāsudeva as the cosmic Self (viśvātmā), implying supreme sovereignty over cosmic cycles, including dissolution, while emphasizing His role as teacher and purifier.
It frames Vāsudeva as the giver of all yajña-results and remover of sin, encouraging kings and householders to align ritual duty (yajña) with devotion and ethical conduct, since ultimate merit and purification are attributed to Him.
Ritually, it asserts that the efficacy and fruit of sacrifices ultimately come from Vāsudeva; no specific Vāstu or temple-building rule is stated, but it supports the principle that rites gain their true phala through divine sanction.