Matsya Purana — Ekoddiṣṭa Śrāddha
प्रेताय पिण्डदानं तु द्वादशाहं समाचरेत् पाथेयं तस्य तत्प्रोक्तं यतः प्रीतिकरं महत् //
pretāya piṇḍadānaṃ tu dvādaśāhaṃ samācaret pātheyaṃ tasya tatproktaṃ yataḥ prītikaraṃ mahat //
One should perform the offering of rice-balls (piṇḍa-dāna) for the departed spirit (preta) for twelve days. This is declared to be his “provision for the journey” (pātheya), because it brings him great satisfaction and benefit.
This verse is not about Pralaya; it focuses on post-death ritual duty—piṇḍadāna for twelve days—describing it as the departed spirit’s “journey-provision” (pātheya).
It frames a key gṛhastha (householder) obligation: conducting the twelve-day piṇḍadāna for the deceased to aid their post-death transition; rulers too are expected to uphold such dharmic rites within society.
The significance is ritual: the prescribed twelve-day sequence of piṇḍa offerings, understood as sustenance for the preta’s onward journey and a major source of “prīti” (relief/satisfaction) for the departed.