Matsya Purana — Bhīma-Dvādaśī
एवमुच्चार्य तान्कुम्भान् गाश्चैव शयनानि च वासांसि चैव सर्वेषां गृहाणि प्रापयेद्बुधः //
evamuccārya tānkumbhān gāścaiva śayanāni ca vāsāṃsi caiva sarveṣāṃ gṛhāṇi prāpayedbudhaḥ //
Having recited the formulae in this manner, the wise man should then cause those water-pots, as well as the cows, the beds, and the garments, to be delivered to the respective homes of all (the intended recipients).
This verse does not address Pralaya; it focuses on practical dāna-vidhi—how gifts are to be formally transferred after recitation.
It frames charity as an organized duty: after the proper mantras, the donor must ensure the gifts (cows, beds, clothing, pots) actually reach the intended recipients, reflecting responsible householder/royal stewardship.
Ritually, it emphasizes the completion step of dāna: mantra-recitation followed by physical delivery to recipients’ homes, especially involving kumbhas (ritual pots) commonly used in consecratory and gifting rites.