Matsya Purana — The Attendant Hosts of the Sun and Moon: Monthly Gaṇas
एकरात्रं सुराः सार्धं पितृभिरृषिभिश्च वै सोमस्य कृष्णपक्षादौ भास्कराभिमुखस्य वै //
ekarātraṃ surāḥ sārdhaṃ pitṛbhirṛṣibhiśca vai somasya kṛṣṇapakṣādau bhāskarābhimukhasya vai //
For a single night, at the beginning of the Moon’s dark fortnight, while facing the Sun, the gods—together with the Pitṛs (Fathers) and the Ṛṣis—are to be honored.
This verse is not about pralaya; it gives ritual timing and orientation—honoring devas, Pitṛs, and Ṛṣis at the start of the Moon’s dark fortnight, facing the Sun.
It supports the householder/kingly duty of maintaining dharma through properly timed ancestor rites (śrāddha), indicating an auspicious lunar phase (kṛṣṇapakṣa-ādau) and correct ritual posture (facing the Sun).
The significance is ritual-directional and calendrical: perform the observance for one night at the beginning of kṛṣṇapakṣa and conduct it while oriented toward the Sun (bhāskara-abhimukha), a key procedural detail in Matsya Purāṇa-style rites.