Matsya Purana — Kṛṣṇāṣṭamī Vrata: Monthly Śiva-Names
शंकरं मार्गशिरसि शम्भुं पौषे ऽभिपूजयेत् माघे महेश्वरं देवं महादेवं च फाल्गुने //
śaṃkaraṃ mārgaśirasi śambhuṃ pauṣe 'bhipūjayet māghe maheśvaraṃ devaṃ mahādevaṃ ca phālgune //
In the month of Mārgaśīrṣa one should worship Śaṅkara; in Pauṣa, Śambhu; in Māgha, the Lord Maheśvara; and in Phālguna, Mahādeva.
This verse is not about Pralaya; it is a ritual-calendar instruction prescribing which epithet of Śiva to worship in specific lunar months.
It supports nitya/naimittika dharma by giving a structured month-wise worship regimen; such regulated observance is presented as appropriate conduct for both householders and rulers who maintain religious order.
The significance is ritual rather than architectural: it encodes a month-by-month puja-krama (worship sequence) using Śiva’s epithets, useful for planning vrata schedules and temple/home liturgy.