Matsya Purana — Pitṛ Worlds
तीर्थश्राद्धप्रदा यान्ति ये च क्षत्रियसत्तमाः राज्ञां तु पितरस्ते वै स्वर्गमोक्षफलप्रदाः //
tīrthaśrāddhapradā yānti ye ca kṣatriyasattamāḥ rājñāṃ tu pitaraste vai svargamokṣaphalapradāḥ //
Those foremost Kṣatriyas who perform Śrāddha at sacred pilgrimage sites (tīrthas) attain the highest goal; indeed, the Pitṛs of kings bestow the fruits of heaven and even liberation (mokṣa).
This verse is not about Pralaya; it focuses on ritual merit—especially tīrtha-śrāddha—and the salvific role of Pitṛs in granting heavenly and liberating results.
It frames ancestral rites as a key dharma for rulers (and by extension householders): a king who honors ancestors through śrāddha—particularly at tīrthas—upholds lineage-duty and gains elevated spiritual outcomes.
The significance is ritual rather than architectural: performing śrāddha in a tīrtha is presented as exceptionally potent, with the Pitṛs described as bestowers of both svarga and mokṣa results.