Matsya Purana — Glory of Tīrtha-Śrāddha: Best Times
वैकुण्ठतीर्थं च परं भीमेश्वरमथापि वा एतेषु श्राद्धदातारः प्रयान्ति परमां गतिम् //
vaikuṇṭhatīrthaṃ ca paraṃ bhīmeśvaramathāpi vā eteṣu śrāddhadātāraḥ prayānti paramāṃ gatim //
At Vaikuṇṭha-tīrtha, and likewise at the supreme holy place Bhīmeśvara—those who offer Śrāddha at these sacred sites attain the highest state, the supreme destiny.
This verse does not describe Pralaya; it emphasizes ritual efficacy—Śrāddha performed at specific tīrthas grants the performer the “highest state” (paramā gati).
It frames Śrāddha and pilgrimage as core gṛhastha-dharma: by honoring ancestors through proper offerings at renowned sacred sites, one fulfills familial and religious obligations and gains elevated spiritual merit.
Ritually, it highlights tīrtha-specific Śrāddha (place-based merit). Architecturally it implies the sanctity of major shrines like Bhīmeśvara as focal pilgrimage centers, though it gives no construction rules in this verse.