Matsya Purana — Bhīma-Dvādaśī
अभावे बहुशय्यानाम् एकामपि सुसंस्कृताम् शय्यां दद्याद्द्विजातेश्च सर्वोपस्करसंयुताम् //
abhāve bahuśayyānām ekāmapi susaṃskṛtām śayyāṃ dadyāddvijāteśca sarvopaskarasaṃyutām //
If one cannot give many beds, one should at least donate a single well-prepared bed—fully furnished with all its accessories—to a twice-born (dvija) as well.
This verse does not discuss pralaya; it focuses on dāna-dharma, teaching that even a modest gift (one properly furnished bed) is meritorious when given appropriately.
It frames practical charity: when resources are limited, a householder (or king supporting subjects and clergy) should still give a meaningful, complete gift—here, a usable bed with accessories—rather than an incomplete or token offering.
No vastu/temple-architecture rule is stated; the ritual takeaway is the principle of ‘complete donation’—the śayyā should be given with all necessary upaskaras so the recipient can actually use it.