Matsya Purana — Saptamī Sacred Bath and the Mṛtavatsābhiṣeka Rite for Pacifying Misfortune an...
नारीभिः सप्तसंख्याभिर् अव्यङ्गाङ्गीभिरत्र च पूजिताभिर्यथाशक्त्या माल्यवस्त्रविभूषणैः सविप्राभिश्च कर्तव्यं मृतवत्साभिषेचनम् //
nārībhiḥ saptasaṃkhyābhir avyaṅgāṅgībhiratra ca pūjitābhiryathāśaktyā mālyavastravibhūṣaṇaiḥ saviprābhiśca kartavyaṃ mṛtavatsābhiṣecanam //
Here, the rite called the Mṛtavatsābhiṣecana should be performed with seven women of unimpaired limbs, who are to be honoured according to one’s means with garlands, garments, and ornaments, and along with brāhmaṇas as well.
Nothing directly—this verse is a ritual injunction (abhiṣeka/prāyaścitta) and does not discuss cosmic creation or pralaya.
It prescribes a household rite to be carried out properly: selecting qualified participants (seven physically unimpaired women), honouring them within one’s means, and involving brāhmaṇas—reflecting dharma through correct ritual conduct and respectful gifting.
Ritual significance: it specifies the required officiants/participants and the protocol of honouring (mālya, vastra, vibhūṣaṇa) for performing the Mṛtavatsābhiṣecana, emphasizing purity/auspicious qualifications and brāhmaṇa participation.