Matsya Purana — Ekoddiṣṭa Śrāddha
सपिण्डीकरणे श्राद्धे देवपूर्वं नियोजयेत् पितॄन् निवासयेत्तत्र पृथक्प्रेतं विनिर्दिशेत् //
sapiṇḍīkaraṇe śrāddhe devapūrvaṃ niyojayet pitṝn nivāsayettatra pṛthakpretaṃ vinirdiśet //
In the śrāddha performed for sapiṇḍīkaraṇa, one should first assign the offering to the gods, and then seat the Pitṛs there; and one should explicitly indicate the departed (preta) separately.
This verse does not address pralaya; it focuses on post-death ritual order in sapīṇḍīkaraṇa śrāddha—how offerings and invitations are sequenced for devas, Pitṛs, and the preta.
It outlines gṛhastha-dharma (and by extension royal dharma) in maintaining Pitṛ-yajña: performing śrāddha correctly by honoring devas first, then the ancestors, while ritually distinguishing the newly deceased (preta) until incorporation among the Pitṛs.
The significance is ritual-procedural: the verse mandates a specific śrāddha sequence and seating/invocation order—devas first, then Pitṛs—while keeping the preta’s designation separate during sapīṇḍīkaraṇa.