Matsya Purana — Glory of Tīrtha-Śrāddha: Best Times
तीर्थं पाशुपतं नाम नदी पार्वतिका शुभा श्राद्धमेतेषु सर्वेषु दत्तं कोटिशतोत्तरम् //
tīrthaṃ pāśupataṃ nāma nadī pārvatikā śubhā śrāddhameteṣu sarveṣu dattaṃ koṭiśatottaram //
There is a sacred ford (tīrtha) called Pāśupata, and the auspicious river Pārvatikā. A śrāddha offering made at all these holy places is said to yield merit exceeding a hundred koṭis.
This verse does not discuss pralaya; it focuses on tīrtha-mahātmya—how sacred places amplify the merit of śrāddha offerings.
It reinforces the gṛhastha duty of performing śrāddha for ancestors; for kings as well, supporting and visiting tīrthas and enabling śrāddha is presented as a high-merit dharmic act.
The ritual point is central: performing śrāddha at specific tīrthas (like the Pāśupata tīrtha and the Pārvatikā river) is said to multiply the fruit immensely, indicating the Matsya Purana’s emphasis on place-based ritual efficacy.