Matsya Purana — Sādhāraṇa Śrāddha: General Ancestral Rite
तिलार्थस्तु यवैः कार्यो नान्दीशब्दानुपूर्वकः माङ्गल्यानि च सर्वाणि वाचयेद्द्विजपुंगवैः //
tilārthastu yavaiḥ kāryo nāndīśabdānupūrvakaḥ māṅgalyāni ca sarvāṇi vācayeddvijapuṃgavaiḥ //
In place of the offering made with sesame, one should make it with barley (yava), preceded by the utterance of the Nāndī formulas; and one should have all auspicious benedictions recited by eminent Brahmins (dvija-puṅgava).
This verse does not address Pralaya; it focuses on correct ritual procedure—using barley as the intended offering in a given context and beginning with Nāndī (auspicious) utterances.
It frames a householder’s (and by extension a king’s) dharmic duty to conduct rites with proper auspicious preliminaries and to engage qualified Brahmins to recite maṅgala blessings, ensuring the ceremony is performed according to śāstra.
The significance is ritual: offerings may require barley instead of sesame in this procedure, and the rite should be inaugurated with Nāndī formulas and completed with auspicious recitations by learned Brahmins.