Matsya Purana — Description of the Akṣaya Tṛtīyā Observance
सा तथा कृत्तिकोपेता विशेषेण सुपूजिता तत्र दत्तं हुतं जप्तं सर्वमक्षयमुच्यते //
sā tathā kṛttikopetā viśeṣeṇa supūjitā tatra dattaṃ hutaṃ japtaṃ sarvamakṣayamucyate //
Likewise, when (the sacred observance/time) is joined with the Kṛttikā constellation and is worshipped with special reverence, then whatever is given in charity, offered into the fire, or repeated as japa there is said to become imperishable (yielding inexhaustible merit).
It does not discuss Pralaya; it teaches that acts like charity, homa, and japa performed under Kṛttikā Nakṣatra—when duly worshipped—produce akṣaya (inexhaustible) merit.
It supports the householder/kingly duty of performing dāna, maintaining sacrificial rites (homa), and practicing disciplined recitation (japa), emphasizing timing and proper worship to maximize dharmic results.
The significance is ritual (not architectural): Kṛttikā-associated worship makes dāna, homa, and japa ‘akṣaya,’ highlighting nakṣatra-based scheduling as a key rule in Puranic ritual practice.