Matsya Purana — Code of Conduct and Vow-Procedure for Courtesans
सोपधानकविश्रामां सास्तरावरणां शुभाम् प्रदीपोपानहच्छत्त्रपादुकासनसंयुताम् //
sopadhānakaviśrāmāṃ sāstarāvaraṇāṃ śubhām pradīpopānahacchattrapādukāsanasaṃyutām //
A fine resting-couch furnished with pillows, together with a good bedspread and coverings—complete with a lamp, footwear, an umbrella, sandals, and a seat—should be given as a meritorious gift.
This verse does not describe pralaya; it focuses on dharmic charity (dāna), listing auspicious household items whose donation is said to generate merit.
It reflects the householder/royal duty of supporting others through well-appointed gifts—practical items for comfort and daily life—thereby accruing puṇya and upholding social welfare.
The significance is ritual-charitable rather than structural: it emphasizes complete, functional furnishing (resting place with coverings, light, and accessories), aligning with Vāstu-informed ideals of wholesome domestic life and auspicious provisioning.