Matsya Purana — Glory of Tīrtha-Śrāddha: Best Times
श्राद्धकाले च वक्तव्यं तथा तीर्थनिवासिभिः सर्वपापोपशान्त्यर्थम् अलक्ष्मीनाशनं परम् //
śrāddhakāle ca vaktavyaṃ tathā tīrthanivāsibhiḥ sarvapāpopaśāntyartham alakṣmīnāśanaṃ param //
This should be recited at the time of śrāddha, and likewise by those dwelling at sacred pilgrimage places (tīrthas), for the pacification of all sins; it is the supreme destroyer of misfortune (alakṣmī).
This verse is not about pralaya; it focuses on ritual efficacy—recitation during śrāddha and at tīrthas is said to pacify sins and remove inauspiciousness.
It supports the gṛhastha duty of performing śrāddha and maintaining ritual purity; it also implies that rulers and householders should promote tīrtha culture and expiatory practices that uphold social and spiritual order (dharma).
The significance is ritual: prescribed recitation at śrāddha and by tīrtha-residents as a means of pāpa-śānti and alakṣmī-nāśa; no temple-architecture (vāstu) rule is stated in this verse.