Matsya Purana — Catalogue of the Eighteen Puranas
श्रावण्यां श्रावणे मासि गुडधेनुसमन्वितम् यो दद्याद्वृषसंयुक्तं ब्राह्मणाय कुटुम्बिने शिवलोके स पूतात्मा कल्पमेकं वसेन्नरः //
śrāvaṇyāṃ śrāvaṇe māsi guḍadhenusamanvitam yo dadyādvṛṣasaṃyuktaṃ brāhmaṇāya kuṭumbine śivaloke sa pūtātmā kalpamekaṃ vasennaraḥ //
Whoever, in the month of Śrāvaṇa, on the Śrāvaṇī observance, gives to a householder brāhmaṇa a cow accompanied by jaggery (the “gudadhenu” gift) and joined with a bull—he, purified in soul, dwells in Śiva’s world for one full kalpa.
This verse does not discuss Pralaya; it focuses on Dāna-dharma—how specific gifts in Śrāvaṇa yield exalted posthumous merit (residence in Śiva-loka).
It prescribes a meritorious act of giving—donating a cow with jaggery and a bull to a family-holding brāhmaṇa—highlighting the householder ethic of supporting Vedic life through targeted charity during auspicious times.
The significance is ritual rather than architectural: it specifies timing (Śrāvaṇa/Śrāvaṇī) and the exact form of the gift (cow + jaggery component + bull) as a dāna-vidhi that produces a stated spiritual फल (reward).