Matsya Purana — Lineage of the Pitṛs
तृतीयायामथाष्टम्यां बहुपुत्रो भवेन्नरः गोदाने श्राद्धदाने वा अहन्य् अहनि वा बुधः //
tṛtīyāyāmathāṣṭamyāṃ bahuputro bhavennaraḥ godāne śrāddhadāne vā ahany ahani vā budhaḥ //
On the third lunar day, and likewise on the eighth, a man becomes blessed with many sons. Whether by gifting a cow or by making offerings in a śrāddha-gift, the wise person should perform such giving day after day (when possible).
This verse does not discuss pralaya; it focuses on ritual timing (tithi) and the merit gained from dāna and śrāddha-related giving.
It presents a householder-style dharma: performing charitable acts—especially go-dāna and śrāddha gifts—on auspicious lunar days, emphasizing regular generosity as a means to prosperity and lineage continuity.
The significance is ritual rather than architectural: it highlights tithi-based observance and the specific rite of go-dāna and śrāddha-dāna as meritorious practices.