Matsya Purana — The Rite of the Vibhūti-Dvādaśī Vow
अनेन विधिना यस्तु विभूतिद्वादशीव्रतम् कुर्यात्पापविनिर्मुक्तः पितॄणां तारयेच्छतम् //
anena vidhinā yastu vibhūtidvādaśīvratam kuryātpāpavinirmuktaḥ pitṝṇāṃ tārayecchatam //
Whoever performs the Vibhūti-Dvādaśī vow according to this prescribed method is freed from sins and delivers a hundred of his forefathers.
This verse does not address pralaya; it teaches the fruit (phala) of a Dvādaśī vow—sin-removal and the upliftment of ancestors.
It frames vrata-observance as a dharmic duty: by following the prescribed rite, a householder (and by extension a king setting an example) gains personal purification and fulfills ancestral obligations through pitṛ-taraṇa.
The significance is ritual (not architectural): performing the Vibhūti-Dvādaśī vrata strictly “by this method” is emphasized, highlighting correct procedure as the basis for promised spiritual results.