Matsya Purana — Glory of Tīrtha-Śrāddha: Best Times
*सूत उवाच अपराह्णे तु सम्प्राप्ते अभिजिद्रौहिणोदये यत्किंचिद्दीयते तत्र तदक्षयमुदाहृतम् //
*sūta uvāca aparāhṇe tu samprāpte abhijidrauhiṇodaye yatkiṃciddīyate tatra tadakṣayamudāhṛtam //
Sūta said: When the afternoon has arrived, and the Abhijit and Rohiṇī conjunction has arisen, whatever gift is given at that time is declared to yield an imperishable (inexhaustible) result.
This verse does not address pralaya; it teaches dharma through the ritual principle that charity given at a specially auspicious time produces an inexhaustible spiritual result.
It guides householders and rulers to perform dāna strategically—offering gifts during highly auspicious calendrical combinations (Abhijit with Rohiṇī) to maximize merit and ensure lasting religious benefit.
The significance is ritual-astronomical (muhūrta and nakṣatra selection): it highlights timing as a core rule in Purāṇic rites, especially for dāna, where the same act becomes ‘akṣaya’ when aligned with auspicious celestial factors.