Matsya Purana — The Strategy to Defeat Tāraka: Pārvatī’s Birth
भावाभावव्यक्तिसंहारहेतुस् त्वं सो ऽनन्तस्तस्य कर्तासि चात्मन् ये ऽन्ये सूक्ष्माः सन्ति तेभ्यो ऽभिगीतः स्थूला भावाश्चावृतारश्च तेषाम् //
bhāvābhāvavyaktisaṃhārahetus tvaṃ so 'nantastasya kartāsi cātman ye 'nye sūkṣmāḥ santi tebhyo 'bhigītaḥ sthūlā bhāvāścāvṛtāraśca teṣām //
You are the very cause of manifestation and non-manifestation, of appearance and dissolution. You are that Ananta—its maker as well as the indwelling Self. Those other principles that are subtle are praised as dependent upon You; and the gross states of being, along with their coverings, belong to them.
It identifies the Supreme (addressed as Ananta) as the ultimate cause behind manifestation (vyakti) and dissolution (saṃhāra), showing that pralaya is not random but a withdrawal governed by the same transcendent source that brings forth creation.
By teaching that all states—subtle and gross—arise and subside under the Supreme Self, it encourages rulers and householders to act with detachment and dharmic responsibility, seeing power, wealth, and social roles as temporary manifestations rather than ultimate possessions.
No direct Vāstu or temple-rule detail is stated; however, the idea of “coverings” and layered manifestation supports the ritual-architectural worldview of graded levels (subtle to gross), which Vāstu and consecration rites often mirror through successive enclosures and sanctification stages.