Matsya Purana — Lineage of the Pitṛs
सिद्धिं प्रयान्ति योगेन पुनरावृत्तिदुर्लभाम् योगिनामेव देयानि तस्माच्छ्राद्धानि दातृभिः //
siddhiṃ prayānti yogena punarāvṛttidurlabhām yogināmeva deyāni tasmācchrāddhāni dātṛbhiḥ //
Through yoga they attain the supreme accomplishment from which return is difficult—liberation beyond rebirth. Therefore, donors should offer śrāddha-gifts specifically to yogins.
It does not discuss pralaya directly; it emphasizes liberation beyond repeated return (punarāvṛtti), a soteriological theme rather than cosmic dissolution.
It guides the donor’s duty in śrāddha: a householder (and by extension a king as patron) should direct śrāddha-gifts to spiritually accomplished yogins, treating right recipient-selection as part of dharma.
Ritually, it specifies śrāddha-dāna protocol: the offerings/gifts connected with ancestor rites are best given to yogins, implying that recipient purity/attainment increases the rite’s efficacy.