Matsya Purana — Śrāddha Procedure: Types
यथेन्दुसंक्षये तद्वद् अन्यत्रापि निगद्यते पिण्डांस्तु गोजविप्रेभ्यो दद्यादग्नौ जले ऽपि वा //
yathendusaṃkṣaye tadvad anyatrāpi nigadyate piṇḍāṃstu gojaviprebhyo dadyādagnau jale 'pi vā //
As is prescribed at the waning of the moon, so too it is stated elsewhere: one should offer the piṇḍa-balls—either to cows, to goats, or to brāhmaṇas; or else one may consign them into fire or into water.
This verse does not discuss pralaya; it focuses on dharmic ritual procedure—how piṇḍa offerings for ancestors may be properly disposed of or given on prescribed lunar occasions.
It lays out a householder’s (and by extension a king’s) duty to maintain pitṛ-dharma through śrāddha: ensuring piṇḍa offerings are made correctly, either by gifting to proper recipients (brāhmaṇas, cows, goats) or by ritually consigning them to fire or water when appropriate.
The significance is ritual, not architectural: it enumerates valid ritual channels for piṇḍa-dāna—donation to specified recipients or offering via elemental media (agni/jala), tied to auspicious lunar timing (moon’s waning).