Matsya Purana — Catalogue of the Eighteen Puranas
तत्पौषे मासि यो दद्यात् पौर्णमास्यां विमत्सरः गुडकुम्भसमायुक्तम् अग्निष्टोमफलं भवेत् //
tatpauṣe māsi yo dadyāt paurṇamāsyāṃ vimatsaraḥ guḍakumbhasamāyuktam agniṣṭomaphalaṃ bhavet //
Whoever, free from envy, gives (a gift) on the full-moon day in the month of Pauṣa—together with a pot filled with jaggery (guda)—obtains merit equivalent to the Agniṣṭoma sacrifice.
This verse does not discuss Pralaya; it teaches dāna-dharma, stating that a specific full-moon donation in Pauṣa yields sacrifice-like merit.
It frames a householder/kingly duty as generous, envy-free giving on sacred lunar occasions; such regulated charity is presented as an accessible substitute for costly Vedic sacrifices.
The ritual point is calendrical and sacrificial: giving a jaggery-filled pot on Pauṣa Paurṇamāsī is said to confer Agniṣṭoma-level merit, highlighting dāna as a ritual act aligned with Vedic yajña results.