Matsya Purana — Ravi-Saṅkrānti Vow: Udyāpana
अनेन विधिना सर्वं मासि मासि समाचरेत् वत्सरान्ते ऽथवा कुर्यात् सर्वं द्वादशधा नरः //
anena vidhinā sarvaṃ māsi māsi samācaret vatsarānte 'thavā kuryāt sarvaṃ dvādaśadhā naraḥ //
By this prescribed method, one should perform the entire observance month after month; or else, at the end of the year, a man may complete it all in a twelvefold manner.
This verse is not about pralaya; it gives a practical rule for how a religious observance should be scheduled—either monthly throughout the year or consolidated at year’s end.
It frames dharma as disciplined regular practice: a householder (and by extension a ruler setting public norms) should observe rites consistently each month, or legitimately complete the equivalent merit through a structured twelvefold performance at the year’s end.
The significance is ritual-procedural: it authorizes two valid formats for the same observance—monthly repetition or an annual twelvefold completion—useful for planning calendars of worship and vow-performance.