Matsya Purana — Description of the Akṣaya Tṛtīyā Observance
विप्रेषु दत्त्वा तानेव तथा सक्तून् सुसंकृतान् यथान्नभुङ्महाभागः फलमक्षय्यमश्नुते //
vipreṣu dattvā tāneva tathā saktūn susaṃkṛtān yathānnabhuṅmahābhāgaḥ phalamakṣayyamaśnute //
Having given to the Brāhmaṇas that same well-prepared saktu (roasted barley-flour), the noble man then partakes of food himself; thus, O fortunate one, he obtains an imperishable reward.
This verse does not discuss Pralaya; it focuses on dāna-dharma—specifically the imperishable merit gained by giving prepared food (saktu) to Brāhmaṇas before eating oneself.
It teaches a core householder ethic: feed worthy recipients first (here, Brāhmaṇas) and then eat—framing food-giving as a dharmic act that yields akṣayya-phala (inexhaustible merit).
No Vāstu or temple-architecture rule appears here; the ritual takeaway is the prescribed sequence and purity of food-giving—offer properly prepared saktu in charity, then partake, to secure lasting merit.