Matsya Purana — Soma
तस्मिंस् तस्मिंस् तदाहारे श्राद्धं दत्तं तु प्रीणयेत् काले न्यायागतं पात्रे विधिना प्रतिपादितम् प्राप्नुवन्त्यन्नमादत्तं यत्र यत्रावतिष्ठते //
tasmiṃs tasmiṃs tadāhāre śrāddhaṃ dattaṃ tu prīṇayet kāle nyāyāgataṃ pātre vidhinā pratipāditam prāpnuvantyannamādattaṃ yatra yatrāvatiṣṭhate //
Therefore, a Śrāddha offering given at that very meal (and on each such occasion) truly brings satisfaction—when it is performed at the proper time, bestowed upon a duly qualified recipient who has come in a rightful manner, and presented according to the prescribed rite. The ancestors obtain and accept that food wherever they may be abiding.
This verse is not about Pralaya; it teaches ritual causality—properly performed Śrāddha reaches the Pitṛs regardless of where they dwell.
It emphasizes gṛhastha-dharma: offering Śrāddha at the right time, to a qualified pātra, and by correct procedure—showing that ethical eligibility and ritual correctness determine the fruit of charity and ancestor rites.
The significance is ritual (not architectural): Śrāddha must be timed correctly and given to a worthy recipient who has arrived properly, then offered according to vidhi so the Pitṛs can receive and accept the food.