Matsya Purana — Catalogue of the Eighteen Puranas
तदाषाढे च यो दद्याद् घृतधेनुसमन्वितम् पौर्णमास्यां विपूतात्मा स पदं याति वारुणम् त्रयोविंशतिसाहस्रं तत्प्रमाणं विदुर्बुधाः //
tadāṣāḍhe ca yo dadyād ghṛtadhenusamanvitam paurṇamāsyāṃ vipūtātmā sa padaṃ yāti vāruṇam trayoviṃśatisāhasraṃ tatpramāṇaṃ vidurbudhāḥ //
In the month of Āṣāḍha, whoever, with a purified mind, gives on the full-moon day the ghee-cow offering (ghṛta-dhenu—a ritual gift of a cow accompanied by ghee) attains the realm of Varuṇa. The learned know its prescribed measure to be twenty-three thousand.
This verse does not address pralaya; it teaches dāna-dharma—how a specific full-moon gift in Āṣāḍha yields a particular posthumous attainment (Varuṇa’s realm).
It frames a householder/kingly duty of regulated charity: giving a ritually defined gift on Paurṇimā with inner purity, emphasizing dharma expressed through timely, scripturally measured dāna.
The ritual significance is calendrical and procedural: a Paurṇimā (full-moon) observance in Āṣāḍha featuring a ghṛta-dhenu dāna, with a stated traditional pramāṇa (standard measure/value) of “twenty-three thousand.”