Matsya Purana — Glory of Tīrtha-Śrāddha: Best Times
स्मरणादपि लोकानां किम् उ श्राद्धकृतां नृणाम् ओंकारं पितृतीर्थं च कावेरी कपिलोदकम् //
smaraṇādapi lokānāṃ kim u śrāddhakṛtāṃ nṛṇām oṃkāraṃ pitṛtīrthaṃ ca kāverī kapilodakam //
If mere remembrance (smaraṇa) itself brings benefit to people, then what need be said of men who actually perform śrāddha? Such merit is especially connected with Oṁkāra, the sacred Pitṛ-tīrtha, the river Kāverī, and Kapilā’s holy waters.
This verse is not about pralaya; it emphasizes ritual merit and sacred geography—especially the power of remembrance and the heightened fruit of performing śrāddha at revered tīrthas.
It supports the gṛhastha duty of honoring ancestors through śrāddha and tarpaṇa, teaching that intentional remembrance is meritorious, and that properly performed rites (especially at tīrthas) yield even greater spiritual benefit.
The ritual significance is central: śrāddha and pitṛ-related rites gain special potency when connected with named tīrthas—Oṁkāra, Pitṛ-tīrtha, the Kāverī, and Kapilodaka—highlighting pilgrimage-site selection for ancestral ceremonies.