Matsya Purana — The Attendant Hosts of the Sun and Moon: Monthly Gaṇas
काव्याश्चैव तु ये प्रोक्ताः पितरः सर्व एव ते संवत्सराश्च ये काव्याः पञ्चाब्दा वै द्विजाः स्मृताः //
kāvyāścaiva tu ye proktāḥ pitaraḥ sarva eva te saṃvatsarāśca ye kāvyāḥ pañcābdā vai dvijāḥ smṛtāḥ //
All the Pitṛs who are declared to be ‘Kāvyas’ indeed belong to that class; and those Kāvyas who are called ‘Saṃvatsaras’ are remembered among the twice-born as the ‘Pañcābdas’.
This verse is not about Pralaya; it classifies Pitṛ groups through time-cycle terminology (Saṃvatsara/Pañcābda), supporting ritual order rather than cosmic dissolution.
By defining Pitṛ categories used in Śrāddha and ancestral offerings, it guides householders (and kings as exemplars) to perform rites according to proper traditional classifications and calendrical groupings.
The significance is ritual: it links Pitṛ nomenclature with time-cycles (Saṃvatsara, Pañcābda), indicating how Śrāddha-related traditions can be organized or referenced by calendrical units.