Matsya Purana — The Kauśika Descendants: Śrāddha
चक्रे समाहितः श्राद्धम् उपयुज्य च तां पुनः द्वौ दैवे भ्रातरौ कृत्वा पित्रे त्रीनप्यनुक्रमात् //
cakre samāhitaḥ śrāddham upayujya ca tāṃ punaḥ dvau daive bhrātarau kṛtvā pitre trīnapyanukramāt //
Composed and attentive, he performed the Śrāddha; then, using that prepared offering again, he first allotted two portions to the divine recipients, and thereafter, in due order, three portions to the Pitṛs (ancestral fathers).
This verse does not address Pralaya; it focuses on ritual dharma—specifically the correct sequencing of offerings in a Śrāddha for divine recipients and the Pitṛs.
It frames Śrāddha as a disciplined duty (performed with a composed mind) and emphasizes proper allotment and order—key expectations for a householder (and a king as chief householder) in maintaining ancestral obligations and social-religious continuity.
The significance is ritual: it specifies the distribution pattern—two portions for daiva recipients and then three for the Pitṛs, given sequentially—highlighting procedural correctness in Śrāddha offerings.