Matsya Purana — Glory of Tīrtha-Śrāddha: Best Times
इदं पवित्रं यशसो निधानम् इदं महापापहरं च पुंसाम् ब्रह्मार्करुद्रैरपि पूजितं च श्राद्धस्य माहात्म्यमुशन्ति तज्ज्ञाः //
idaṃ pavitraṃ yaśaso nidhānam idaṃ mahāpāpaharaṃ ca puṃsām brahmārkarudrairapi pūjitaṃ ca śrāddhasya māhātmyamuśanti tajjñāḥ //
This rite is purifying and a treasury of good repute; it also removes great sins from men. Even Brahmā, the Sun, and Rudra worship it—thus the wise proclaim the greatness of the Śrāddha.
It does not discuss Pralaya directly; it emphasizes dharma in the form of Śrāddha, presenting it as a universally revered, purifying act that sustains moral and ritual order.
It frames Śrāddha as a core obligation of disciplined life—especially for householders (and kings as exemplars)—because it brings purity, reputation (yaśas), and the removal of grave sins through honoring the ancestors and upholding prescribed rites.
The ritual significance is explicit: Śrāddha is declared supremely purifying and sin-destroying, honored even by major deities, underscoring its high efficacy and the importance of performing it with due reverence and correct procedure.