Matsya Purana — The Pushkara Manifestation
ततो ब्रह्मा भुवं नाम द्वितीयमसृजत्प्रभुः संकल्पयित्वा मनसा तमेव च महामनाः //
tato brahmā bhuvaṃ nāma dvitīyamasṛjatprabhuḥ saṃkalpayitvā manasā tameva ca mahāmanāḥ //
Then the Lord Brahmā, the great-souled one, having formed the resolve in his mind, created the second realm called Bhuva (Bhuvarloka) as well.
It describes creation (sarga), stating that Brahmā brings forth the second world, Bhuva, through mental resolve (saṅkalpa), not a dissolution episode.
Indirectly, it grounds dharma in cosmic order: rulers and householders are expected to maintain harmony in their sphere just as the worlds are established in a structured hierarchy.
No direct Vāstu or ritual procedure is stated; the key idea is saṅkalpa (intentional resolve), which later ritual and consecration acts also treat as foundational.