Matsya Purana — Glory of Tīrtha-Śrāddha: Best Times
निहत्य नमुचिं शक्रस् तपसा स्वर्गमाप्तवान् तत्र दत्तं नरैः श्राद्धम् अनन्तफलदं भवेत् //
nihatya namuciṃ śakras tapasā svargamāptavān tatra dattaṃ naraiḥ śrāddham anantaphaladaṃ bhavet //
Having slain Namuci, Śakra (Indra) attained heaven through austerity; any śrāddha offered there by men becomes a giver of endless merit.
This verse does not discuss pralaya; it emphasizes the dharmic principle that certain sacred locales (linked to divine acts and tapas) amplify the merit of śrāddha.
It supports the householder’s duty of pitṛ-kārya (ancestral rites): performing śrāddha—especially at sanctified places—yields great, even “endless,” merit, reinforcing regular observance of family and social dharma.
The ritual takeaway is tīrtha-based śrāddha: offering śrāddha at a place made sacred by Indra’s austerity and attainment of heaven is said to produce boundless fruit.