Matsya Purana — Pitṛ Worlds
अजाकर्णे ऽश्वकर्णे वा गोष्ठे वा सलिलान्तिके पितॄणाम् अम्बरं स्थानं दक्षिणा दिक्प्रशस्यते //
ajākarṇe 'śvakarṇe vā goṣṭhe vā salilāntike pitṝṇām ambaraṃ sthānaṃ dakṣiṇā dikpraśasyate //
Whether at a place called Ajākarṇa or Aśvakarṇa, or in a cowshed, or near water—(for rites to) the Pitṛs, the open space and proper seat should be arranged with the southern direction regarded as especially commendable.
This verse is not about Pralaya; it belongs to ritual instruction, specifying auspicious directions and locations for offerings to the Pitṛs.
It guides householders (and rulers as exemplary patrons of dharma) in performing ancestor rites correctly—choosing a suitable site and honoring the southern direction traditionally associated with the Pitṛs.
Ritually, it emphasizes site-selection (near water, cowshed, or named sacred locales) and directional orientation—placing the Pitṛ rite setting toward the south, a key rule in śrāddha procedure.