Matsya Purana — Soma
अतः परं प्रवक्ष्यामि पितॄञ्छ्राद्धभुजस्तु ये तेषां गतिं च सत्तत्वं प्राप्तिं श्राद्धस्य चैव हि //
ataḥ paraṃ pravakṣyāmi pitṝñchrāddhabhujastu ye teṣāṃ gatiṃ ca sattatvaṃ prāptiṃ śrāddhasya caiva hi //
Now, next, I shall explain the Pitṛs who partake of the śrāddha-offering—along with their course (after death), their true condition, and how the śrāddha indeed reaches them.
This verse does not discuss pralaya; it shifts to ritual doctrine, announcing an explanation of how śrāddha offerings reach the Pitṛs and what destiny/state those Pitṛs have.
It frames śrāddha as a knowable, rule-governed duty: the householder (and by extension a king upholding dharma) should perform ancestor rites with understanding of who receives them and what fruit and transmission (prāpti) the rite has.
Ritually, it serves as a topic-marker (saṅgraha) for the śrāddha section: it promises details on the recipient Pitṛs, their gati, and the mechanism by which offerings are received—core concerns for correct śrāddha procedure.