Matsya Purana — Sādhāraṇa Śrāddha: General Ancestral Rite
मातरः प्रथमं पूज्याः पितरस्तदनन्तरम् ततो मातामहा राजन् विश्वे देवास्तथैव च //
mātaraḥ prathamaṃ pūjyāḥ pitarastadanantaram tato mātāmahā rājan viśve devāstathaiva ca //
Mothers are to be honored first; thereafter, fathers. Then, O King, the maternal grandfathers are to be revered, and likewise the Viśvedevas as well.
Nothing directly—this verse is ethical-ritual instruction on the proper hierarchy of reverence in rites like Śrāddha, not a teaching on cosmic creation or Pralaya.
It sets a clear dharmic priority for honoring elders and ritual recipients: mother first, then father, then maternal lineage, and then the Viśvedevas—guiding both household conduct and the correct sequencing in ancestral rites.
Ritual significance: it specifies the order of veneration in Śrāddha/ancestor-related worship, including the Viśvedevas who are commonly invoked as deities connected with such offerings.