Matsya Purana — Pitṛ Worlds
वल्लभानि प्रशस्तानि पितॄणामिह सर्वदा द्वेष्याणि सम्प्रवक्ष्यामि श्राद्धे वर्ज्यानि यानि तु //
vallabhāni praśastāni pitṝṇāmiha sarvadā dveṣyāṇi sampravakṣyāmi śrāddhe varjyāni yāni tu //
I have spoken here of the offerings and observances that are ever dear and praiseworthy to the Pitṛs (ancestors); now I shall plainly declare those things that displease them and therefore must be avoided in the śrāddha rite.
This verse does not address pralaya; it introduces a ritual-ethical classification within śrāddha—what pleases the ancestors versus what must be avoided.
It frames śrāddha as a regulated duty: a householder (and by extension a ruler upholding dharma) should follow approved practices and avoid actions deemed displeasing to the Pitṛs, preserving ritual purity and social-religious order.
The significance is ritual: it signals a forthcoming list of śrāddha prohibitions (varjya)—a key procedural layer in ancestor rites, ensuring the offering is acceptable to the Pitṛs.