Matsya Purana — Catalogue of the Eighteen Puranas
यो दद्यात्तद्व्यतीपाते पीतोर्णायुगसंयुतम् राजसूयसहस्रस्य फलमाप्नोति मानवः हेमधेन्वा युतं तच्च ब्रह्मलोकफलप्रदम् //
yo dadyāttadvyatīpāte pītorṇāyugasaṃyutam rājasūyasahasrasya phalamāpnoti mānavaḥ hemadhenvā yutaṃ tacca brahmalokaphalapradam //
Whoever, on that Vyatīpāta, gives a pair of yellow woolen garments attains merit equal to a thousand Rājasūya sacrifices. And that gift—when accompanied by a golden cow—bestows the fruit of reaching Brahmaloka.
This verse does not discuss Pralaya; it teaches Dāna-dharma—how specific gifts on Vyatīpāta yield extraordinary spiritual merit.
It frames an accessible householder duty (dāna) as a substitute for costly royal rites: a simple, timely gift can equal the merit of grand sacrifices like the Rājasūya, making dharma practicable beyond kings.
The significance is ritual-astrological: Vyatīpāta is treated as a potent yoga for dāna, and pairing the cloth-gift with a hema-dhenu is prescribed to elevate the resulting fruit to Brahmaloka.