Matsya Purana — Glory of Tīrtha-Śrāddha: Best Times
संसारमोचनं तीर्थं तथैव ऋणमोचनम् एतेषु पितृतीर्थेषु श्राद्धम् आनन्त्यमश्नुते //
saṃsāramocanaṃ tīrthaṃ tathaiva ṛṇamocanam eteṣu pitṛtīrtheṣu śrāddham ānantyamaśnute //
There is a sacred ford called “Saṃsāra-mocana” (Liberation from worldly bondage), and likewise one called “Ṛṇa-mocana” (Release from debts). In these ancestral sacred fords (pitṛ-tīrthas), the performance of śrāddha yields inexhaustible merit.
This verse does not address pralaya directly; it focuses on liberation from saṃsāra through tīrtha and the inexhaustible merit of performing śrāddha at pitṛ-tīrthas.
It reinforces gṛhastha-dharma: honoring the Pitṛs through śrāddha is a core obligation (ṛṇa) to ancestors, and performing it at appropriate tīrthas is said to yield enduring spiritual merit.
Ritually, it highlights pitṛ-tīrthas as especially efficacious locations for śrāddha, promising “ānantya” (inexhaustible fruit); no vastu/temple-building rule is stated in this verse.