Matsya Purana — Soma
इत्येष सोमसूर्याभ्याम् ऐलस्य च समागमः अवाप्तिं श्रद्धया चैव पितॄणां चैव तर्पणम् //
ityeṣa somasūryābhyām ailasya ca samāgamaḥ avāptiṃ śraddhayā caiva pitṝṇāṃ caiva tarpaṇam //
Thus is described the meeting of the Lunar and Solar lines through Aila; and likewise, the attainment of due spiritual fruit through Śrāddha performed with faith, and through the libations (tarpaṇa) offered to the ancestors.
This verse does not address Pralaya; it summarizes dynastic convergence (Soma–Sūrya lines via Aila) and emphasizes ritual efficacy—Śrāddha and Pitṛ-tarpaṇa performed with faith.
It highlights Pitṛ-yajña as a core duty: a householder (and a king as exemplar) should perform Śrāddha with śraddhā and regularly offer tarpaṇa to ancestors to secure the proper spiritual “attainment” (avāpti) promised by dharma.
The significance is ritual rather than architectural: it affirms that Śrāddha done with sincere faith and Pitṛ-tarpaṇa are efficacious rites, forming a key part of Matsya Purāṇa’s ancestor-ritual framework.