Matsya Purana — Sādhāraṇa Śrāddha: General Ancestral Rite
यत्किंचिन्मधुसम्मिश्रं गोक्षीरं घृतपायसम् दत्तमक्षयमित्याहुः पितरः पूर्वदेवताः //
yatkiṃcinmadhusammiśraṃ gokṣīraṃ ghṛtapāyasam dattamakṣayamityāhuḥ pitaraḥ pūrvadevatāḥ //
The Pitṛs—those ancient divine ones—declare that whatever is offered mixed with honey, namely cow’s milk and pāyasa (rice cooked in ghee), becomes an akṣaya gift, imperishable in its merit.
It does not discuss Pralaya; it focuses on ritual law (Śrāddha), stating that honey-mixed offerings like cow’s milk and ghee-pāyasa yield “akṣaya” (inexhaustible) merit for ancestor rites.
It supports gṛhastha-dharma: a householder should honor the Pitṛs through Śrāddha, and offerings of honey-mixed cow’s milk and ghee-based pāyasa are recommended as especially merit-bearing and enduring.
The significance is ritual (not architectural): it prescribes specific Śrāddha food-offerings—honey-mixed cow’s milk and ghee-pāyasa—described as producing “akṣaya” results.