Matsya Purana — Glory of Tīrtha-Śrāddha: Best Times
एतान्यपि सदा श्राद्धे प्रशस्तान्यधिकानि तु एतेषु सर्वदेवानां सांनिध्यं दृश्यते यतः //
etānyapi sadā śrāddhe praśastānyadhikāni tu eteṣu sarvadevānāṃ sāṃnidhyaṃ dṛśyate yataḥ //
These places too are always especially commended for the śrāddha rite; for in them the presence of all the gods is perceived.
This verse does not discuss pralaya; it focuses on śrāddha, stating that certain offerings are especially praised because they make the presence of all deities manifest in the rite.
It reinforces gṛhastha-dharma (householder duty): performing śrāddha with properly commended offerings is presented as a high-merit obligation that aligns the performer with both pitṛs (ancestors) and devas (gods).
The significance is ritual: the verse teaches that specific śrāddha offerings are considered ‘superior’ because they serve as a locus for the effective presence (sāṃnidhya) of all deities during the ceremony.