Matsya Purana — The Rite of the Vibhūti-Dvādaśī Vow
*नन्दिकेश्वर उवाच शृणु नारद वक्ष्यामि विष्णोर्व्रतमनुत्तमम् विभूतिद्वादशी नाम सर्वदेवनमस्कृतम् //
*nandikeśvara uvāca śṛṇu nārada vakṣyāmi viṣṇorvratamanuttamam vibhūtidvādaśī nāma sarvadevanamaskṛtam //
Nandikeśvara said: “Listen, Nārada; I shall tell you of Viṣṇu’s unsurpassed vow—called Vibhūti-Dvādaśī—revered and saluted by all the gods.”
This verse does not discuss pralaya; it introduces a Viṣṇu-related vrata (Vibhūti-Dvādaśī) that is honored by the gods.
It frames vrata-dharma as a superior religious duty: householders (and rulers) are encouraged to uphold disciplined observances dedicated to Viṣṇu, presented here as widely revered and thus socially and spiritually authoritative.
The ritual significance is the announcement of a specific Dvādaśī vrata of Viṣṇu; details of its procedure are implied to follow in subsequent verses rather than being specified here.