Matsya Purana — Bhīma-Dvādaśī
रौप्यखुराः सवस्त्राश्च चन्दनेनाभिषेचिताः तास्तु तेषां ततो भक्त्या भक्ष्यभोज्यान्नतर्पितान् //
raupyakhurāḥ savastrāśca candanenābhiṣecitāḥ tāstu teṣāṃ tato bhaktyā bhakṣyabhojyānnatarpitān //
With hooves plated in silver, draped in cloth, and anointed with sandal paste, those cows were then, with devotion, offered by them—along with satisfaction through foods to be eaten and enjoyed, and with cooked rice as nourishment.
This verse does not address Pralaya; it focuses on ritual merit through consecrated gifting—especially the devotional offering of adorned cows and the feeding of recipients.
It supports the householder/kingly duty of dāna and atithi-satkāra: giving valuable, properly honored gifts (like cows) and ensuring recipients and guests are fully fed and satisfied.
Ritually, it highlights saṃskāra-style consecration of gifts—adorning with cloth, anointing with sandal paste, and completing the act with feeding (bhakṣya-bhojya-anna) to make the donation auspicious and complete.