Matsya Purana — Description of the Akṣaya Tṛtīyā Observance
*ईश्वर उवाच अथान्यामपि वक्ष्यामि तृतीयां सर्वकामदाम् यस्यां दत्तं हुतं जप्तं सर्वं भवति चाक्षयम् //
*īśvara uvāca athānyāmapi vakṣyāmi tṛtīyāṃ sarvakāmadām yasyāṃ dattaṃ hutaṃ japtaṃ sarvaṃ bhavati cākṣayam //
The Lord said: “Now I shall also describe another observance—the Third (Tṛtīyā), the fulfiller of all desires—on which whatever is given in charity, offered into the sacred fire, or repeated as mantra becomes imperishable.”
This verse does not discuss Pralaya directly; it teaches ritual-time theology—acts like dāna, homa, and japa performed on Tṛtīyā yield akṣaya (inexhaustible) merit.
It frames a householder/kingly duty as supporting dharma through dāna (charity), homa (Vedic fire rite), and japa (disciplined mantra practice), especially when aligned with sacred calendrical times for lasting merit.
The significance is ritual rather than architectural: the verse highlights Tṛtīyā as a highly auspicious tithi where charity, fire-offerings, and mantra-recitation become akṣaya (imperishable in result).