Matsya Purana — The Strategy to Defeat Tāraka: Pārvatī’s Birth
तासां हेतुर्याष्टमी चापि गीता तस्यां तस्यां गीयसे वै त्वमन्तम् दृष्ट्वा मूर्तिं स्थूलसूक्ष्मां चकार देवैर्भावाः कारणैः कैश्चिदुक्ताः //
tāsāṃ heturyāṣṭamī cāpi gītā tasyāṃ tasyāṃ gīyase vai tvamantam dṛṣṭvā mūrtiṃ sthūlasūkṣmāṃ cakāra devairbhāvāḥ kāraṇaiḥ kaiściduktāḥ //
The cause of those is said to be the eighth tithi, and it is also sung of; on each such occasion, You indeed are praised as the ultimate end. Having beheld the form, He fashioned it as both gross and subtle; and the gods, by certain causes, have declared these states (bhāvas).
Rather than Pralaya, the verse emphasizes a doctrinal principle: the Divine is praised as the ultimate end (anta), and the deity can be approached through both subtle (sūkṣma) and tangible (sthūla) forms—an idea often used to explain how transcendent reality becomes worshipable through form.
It supports regular observance and worship tied to sacred calendrical time (Aṣṭamī). For householders (and kings who model public dharma), honoring prescribed tithis and maintaining correct devotional practice—including reverence for the deity as the highest goal—forms part of religious duty and social order.
Ritually, it highlights Aṣṭamī as a recurring worship occasion and stresses correct praise (stuti) of the deity. Architecturally/iconographically, it points to mūrti-construction principles: the image embodies both sthūla (measurable, sculptural features) and sūkṣma (subtle presence/meaning), aligning with Pratimā-lakṣaṇa and installation theology in Matsya Purana–style Vastu and temple practice.