Matsya Purana — Manvantaras
विज्ञेयः श्रवणाच्छ्रौतः स्मरणात्स्मार्त उच्यते इज्यावेदात्मकः श्रौतः स्मार्तो वर्णाश्रमात्मकः प्रत्यङ्गानि प्रवक्ष्यामि धर्मस्येह तु लक्षणम् //
vijñeyaḥ śravaṇācchrautaḥ smaraṇātsmārta ucyate ijyāvedātmakaḥ śrautaḥ smārto varṇāśramātmakaḥ pratyaṅgāni pravakṣyāmi dharmasyeha tu lakṣaṇam //
That which is known through hearing (śruti) is to be understood as Śrauta; that which is known through remembrance (smṛti) is called Smārta. The Śrauta is of the nature of Vedic sacrifice and Vedic ordinance, while the Smārta is of the nature of the disciplines of varṇa and āśrama. Now I shall declare the subsidiary limbs—indeed the defining marks—of dharma here.
This verse does not describe pralaya; it classifies dharma into Śrauta (Śruti-based, Vedic ritual) and Smārta (Smṛti-based, varṇāśrama conduct), preparing for a definition of dharma’s characteristics.
It frames duty in two complementary domains: Śrauta obligations (Vedic sacrifices and rites) and Smārta obligations (proper conduct according to one’s varṇa and āśrama). A king upholds both by patronizing Vedic rites and enforcing social-ethical order; a householder practices daily/seasonal rites and varṇāśrama-based discipline.
The ritual significance is explicit: Śrauta dharma is defined by ijyā (yajña) and Vedic injunctions. No Vāstu or temple-architecture rule is stated in this verse, but it establishes the Śrauta foundation that later ritual/temple procedures often presuppose.