Matsya Purana — The Strategy to Defeat Tāraka: Pārvatī’s Birth
संसारे जायमानस्य भ्रियमाणस्य देहिनः नश्यते देह एवात्र नात्मनो नाश उच्यते //
saṃsāre jāyamānasya bhriyamāṇasya dehinaḥ naśyate deha evātra nātmano nāśa ucyate //
For the embodied being who is born into saṃsāra and is carried along through its course, it is only the body that perishes here; the destruction of the Self (ātman) is not affirmed.
It frames dissolution in philosophical terms: what truly “perishes” is the body, while the ātman is not subject to destruction—implying that even in cosmic change, the Self remains untouched.
By distinguishing body from Self, it supports steadiness in dharma: a king or householder should act responsibly without despair or fear of death, understanding that bodily loss is not the annihilation of the true Self.
No direct vastu/ritual rule is stated; the takeaway is doctrinal—ritual and right conduct are oriented toward realizing the imperishable ātman rather than merely preserving the perishable body.