Matsya Purana — Glory of Tīrtha-Śrāddha: Best Times
एतत्तीर्थेषु यच्छ्राद्धं तत्कोटिगुणमिष्यते यस्मात्तस्मात्प्रयत्नेन तीर्थे श्राद्धं समाचरेत् //
etattīrtheṣu yacchrāddhaṃ tatkoṭiguṇamiṣyate yasmāttasmātprayatnena tīrthe śrāddhaṃ samācaret //
Any śrāddha performed at sacred tīrthas is held to yield merit a koṭi-fold; therefore, for that very reason, one should earnestly perform śrāddha at a tīrtha.
This verse does not discuss pralaya directly; it focuses on ritual dharma, stating that śrāddha at a tīrtha yields exponentially greater merit.
It frames śrāddha as a required duty (especially for householders and rulers responsible for upholding dharma), advising deliberate effort to perform ancestral rites at sacred pilgrimage sites for heightened spiritual efficacy.
The significance is ritual rather than architectural: it highlights tīrtha-based performance of śrāddha as “koṭi-guṇa” (crore-fold) in fruit, encouraging pilgrimage-linked ancestral offerings.