Matsya Purana — Glory of Tīrtha-Śrāddha: Best Times
अह्नो मुहूर्ता विख्याता दश पञ्च च सर्वदा तत्राष्टमो मुहूर्तो यः स कालः कुतपः स्मृतः //
ahno muhūrtā vikhyātā daśa pañca ca sarvadā tatrāṣṭamo muhūrto yaḥ sa kālaḥ kutapaḥ smṛtaḥ //
A day is always known to consist of fifteen muhūrtas; among them, the eighth muhūrta is remembered as the time called Kutapa.
This verse does not describe Pralaya; it defines a technical framework of time (muhūrta divisions) used for ritual and calendrical decisions in the Purana.
By identifying the Kutapa muhūrta, it supports dharmic duties such as scheduling dāna, śrāddha, vrata, and other rites at prescribed times—key obligations for householders and rulers who uphold public and private ritual order.
The verse gives a named auspicious/ritually significant time-slot (Kutapa), useful for selecting proper timing (muhūrta) for ceremonies, consecrations, and other regulated acts, including temple or Vastu-related rites.