Matsya Purana — Sādhāraṇa Śrāddha: General Ancestral Rite
विप्राणामात्मनश्चैव तत्सर्वं समुदीरयेत् भुक्तवत्सु ततस्तेषु भोजनोपान्तिके नृप //
viprāṇāmātmanaścaiva tatsarvaṃ samudīrayet bhuktavatsu tatasteṣu bhojanopāntike nṛpa //
He should then duly recite and declare all that pertains to the Brahmanas and to himself; and after they have eaten, O King, he should do so again at the close of the meal, in their presence.
Nothing directly—this verse is practical dharma: it prescribes what should be recited and formally stated during and after feeding Brahmanas, not cosmology or pralaya.
It frames a king/householder’s duty to conduct dana/hosted meals with proper verbal formalities—reciting the relevant statements for the invited Brahmanas and for oneself, especially at the meal’s conclusion, to complete the rite correctly.
Ritual significance: it emphasizes the ‘closing’ step of a Brahmana-feeding rite—making the prescribed recitation/announcement in the diners’ presence at the end of the meal (bhojanopāntika), a key procedural marker for completion.