Matsya Purana — Glory of Tīrtha-Śrāddha: Best Times
तीर्थं ब्रह्मसरस्तद्वच् छतद्रुसलिले ह्रदे तीर्थं तु नैमिषं नाम सर्वतीर्थफलप्रदम् //
tīrthaṃ brahmasarastadvac chatadrusalile hrade tīrthaṃ tu naimiṣaṃ nāma sarvatīrthaphalapradam //
Brahma-saras is a sacred ford; likewise, in the waters of the Śatadru there is a sacred lake. But the tirtha known as Naimiṣa bestows the merit of all tirthas.
This verse does not describe Pralaya; it highlights how certain tirthas concentrate spiritual merit, especially Naimiṣa, said to grant the fruits of all pilgrimage places.
It supports the dharmic duty of undertaking tīrtha-yātrā (pilgrimage) for purification and merit; for kings and householders, visiting eminent tirthas like Naimiṣa is presented as an efficient means to accrue broad religious merit.
The ritual significance is tīrtha-snān (bathing) and pilgrimage at named sacred waters; Naimiṣa is singled out as a supremely efficacious ritual landscape, even without detailing Vāstu or temple construction rules.