Matsya Purana — Sādhāraṇa Śrāddha: General Ancestral Rite
वार्यपि श्रद्धया दत्तम् अक्षयायोपकल्पते तथार्घ्यपिण्डभोज्यादौ पितॄणां राजतं मतम् //
vāryapi śraddhayā dattam akṣayāyopakalpate tathārghyapiṇḍabhojyādau pitṝṇāṃ rājataṃ matam //
Even water, when offered with faith, becomes a cause of imperishable merit. Likewise, in offerings such as arghya, piṇḍa, and the food served in śrāddha, the Pitṛs are said to be especially pleased by gifts made in silver.
This verse is not about Pralaya; it emphasizes akṣaya-phala (imperishable merit) gained through faith-filled śrāddha offerings to the Pitṛs, even when the offering is as simple as water.
It frames a core householder (and kingly) duty: honoring ancestors through śrāddha. The verse teaches that sincerity (śraddhā) makes even minimal offerings fruitful, and it also recommends appropriate dāna—especially silver—for strengthening the rite’s efficacy.
The significance is ritual, not architectural: proper śrāddha components (arghya, piṇḍa, bhojya) are highlighted, and silver (rājata) is singled out as an especially acceptable/pleasing medium for gifts connected to Pitṛ rites.