Matsya Purana — Glory of Tīrtha-Śrāddha: Best Times
तथा वाराणसी पुण्या पितॄणां वल्लभा सदा यत्राविमुक्तसांनिध्यं भुक्तिमुक्तिफलप्रदम् //
tathā vārāṇasī puṇyā pitṝṇāṃ vallabhā sadā yatrāvimuktasāṃnidhyaṃ bhuktimuktiphalapradam //
Likewise, sacred Vārāṇasī is ever dear to the Pitṛs; for there the presence of Avimukta is close at hand, bestowing the fruits of both worldly enjoyment and liberation.
This verse does not describe Pralaya; it is a tīrtha-māhātmya statement praising Vārāṇasī as a place that grants both bhukti (worldly attainments) and mukti (liberation) due to the presence of Avimukta.
By calling Vārāṇasī “beloved of the pitṛs,” the verse supports the householder duty of honoring ancestors (śrāddha, tarpaṇa) and undertaking meritorious pilgrimages; for rulers, it implies patronage of sacred sites and enabling public access to rites that sustain dharma.
Ritually, it highlights Avimukta-Kṣetra as a uniquely efficacious locale where rites yield both prosperity and liberation; architecturally by implication, it supports the Puranic principle that temples and ritual spaces gain potency through proximity to renowned sacred kṣetras like Kashi.