Matsya Purana — Glory of Tīrtha-Śrāddha: Best Times
तीर्थानि यानि शस्तानि पितॄणां वल्लभानि च नामतस्तानि वक्ष्यामि संक्षेपेण द्विजोत्तमाः //
tīrthāni yāni śastāni pitṝṇāṃ vallabhāni ca nāmatastāni vakṣyāmi saṃkṣepeṇa dvijottamāḥ //
“I shall now briefly state, by name, those sacred pilgrimage-places that are commended—and that are especially dear to the Pitṛs (ancestral spirits), O best of the twice-born.”
This verse is not about Pralaya; it introduces a ritual-dharma topic—naming tīrthas considered especially effective and beloved for Pitṛ-related rites such as tarpaṇa and Śrāddha.
It frames the householder’s (and ruler’s) dharma of honoring ancestors: choosing scripturally praised tīrthas for offerings strengthens Pitṛ-obligations (pitṛ-ṛṇa) and supports social-religious order through proper Śrāddha observance.
The significance is ritual rather than architectural: the text signals an authoritative enumeration of tīrthas by name, guiding where ancestor-rites (tarpaṇa/Śrāddha) are especially recommended.