Matsya Purana — Sādhāraṇa Śrāddha: General Ancestral Rite
गन्धपुष्पैर् अलंकृत्य या दिव्येत्यर्घ्यमुत्सृजेत् अभ्यर्च्य ताभ्यामुत्सृष्टं पितृकार्यं समारभेत् //
gandhapuṣpair alaṃkṛtya yā divyetyarghyamutsṛjet abhyarcya tābhyāmutsṛṣṭaṃ pitṛkāryaṃ samārabhet //
Having adorned with fragrant substances and flowers, one should pour out the arghya (water-offering) with the mantra “yā divyā”. After worshipping, one should then commence the rites for the ancestors (pitṛ-kārya) with what has been offered by those two, together with the arghya.
This verse is not about pralaya; it focuses on ritual dharma—specifically the correct sequence for beginning pitṛ-kārya (ancestral rites) after offering arghya with mantra and worship.
It presents a gṛhastha (householder) duty: honoring ancestors through properly performed pitṛ-kārya. In Purāṇic ethics, even kings uphold social and cosmic order by maintaining śrāddha and tarpaṇa rites.
The significance is ritual: decorate with fragrance and flowers, offer arghya with the specified mantra (‘yā divyā’), worship, and then begin the ancestral rite using the sanctified offerings—emphasizing purity, sequence, and mantra-based procedure.