Matsya Purana — Bhīma-Dvādaśī
गा वै दद्यात्कुरुश्रेष्ठ सौवर्णमुखसंयुताः पयस्विनीः शीलवतीः कांस्यदोहसमन्विताः //
gā vai dadyātkuruśreṣṭha sauvarṇamukhasaṃyutāḥ payasvinīḥ śīlavatīḥ kāṃsyadohasamanvitāḥ //
One should indeed gift cows, O best of the Kurus—cows fitted with golden muzzles, rich in milk, gentle and well-natured, and provided with a bronze milking-vessel.
This verse does not discuss Pralaya; it belongs to dāna-dharma, prescribing the proper form of gifting cows as a meritorious act.
It frames righteous charity (dāna) as a duty—especially for householders and rulers—emphasizing that a worthy gift is complete, humane, and practically useful (a good cow plus necessary milking equipment).
The ritual significance is in the prescribed accessories and auspicious embellishment (golden muzzle) and the inclusion of a functional ritual item (bronze milking vessel), indicating a ‘complete’ donation fit for dharmic rites.