Matsya Purana — Soma
पर्वणां चैव यः कालो यातनास्थानमेव च समासात्कीर्तितस्तुभ्यं सर्ग एष सनातनः //
parvaṇāṃ caiva yaḥ kālo yātanāsthānameva ca samāsātkīrtitastubhyaṃ sarga eṣa sanātanaḥ //
The proper times for the sacred observances (parvans) and the very abodes of punishment have been briefly declared to you; this is the eternal account of creation (sarga).
It frames the teaching as part of the “eternal sarga,” indicating that cosmic creation is presented as a perennial doctrine alongside moral causality (punishment realms), rather than a purely historical event.
By pairing parvan-timings (right performance of rites) with yātanā-sthānas (consequences of wrongdoing), it reinforces dharma: rulers and householders must follow correct ritual timing and ethical conduct to avoid karmic downfall.
Ritually, it emphasizes kāla (proper timing) for parvans—key for śrāddha, vrata, and festival observances; there is no direct Vāstu/temple-construction rule stated in this specific verse.