Matsya Purana — Ekoddiṣṭa Śrāddha
तद्वत्संकल्प्य चतुरः पिण्डान्पिण्डप्रदस्तथा ये समाना इति द्वाभ्याम् अन्त्यं तु विभजेत्त्रिधा //
tadvatsaṃkalpya caturaḥ piṇḍānpiṇḍapradastathā ye samānā iti dvābhyām antyaṃ tu vibhajettridhā //
In the same manner, having made the saṅkalpa (ritual resolve), the giver of the piṇḍas should prepare four rice-balls; then, with the two utterances beginning “ye samānāḥ…”, he should divide the last piṇḍa into three parts.
This verse does not address pralaya; it is a technical instruction for śrāddha—how many piṇḍas to prepare and how to portion the final offering.
It frames pitṛ-kārya (ancestral rites) as a dharmic obligation: the performer must make a proper saṅkalpa, offer the prescribed number of piṇḍas, and follow the correct division/recitation, reflecting disciplined household conduct.
Ritual significance: it specifies a precise śrāddha step—four piṇḍas are prepared, and the last is divided into three parts while reciting the two “ye samānāḥ…” formulae, indicating standardized liturgical sequencing.