Matsya Purana — Kamalā-Saptamī Vow: Lotus Rite for Sūrya
विप्राय दद्यात्सम्पूज्य वस्त्रमाल्यविभूषणैः शक्त्या च कपिलां दद्याद् अलंकृत्य विधानतः //
viprāya dadyātsampūjya vastramālyavibhūṣaṇaiḥ śaktyā ca kapilāṃ dadyād alaṃkṛtya vidhānataḥ //
Having duly honored a Brahmin (vipra) with garments, garlands, and ornaments, one should give charity to him; and according to one’s capacity, one should also donate a tawny cow (kapilā), properly adorned, in the prescribed manner.
This verse does not discuss Pralaya; it focuses on dharma—specifically, the proper method of charitable giving (dāna) to a Brahmin.
It teaches gṛhastha/royal duty to honor learned Brahmins respectfully before giving, and to donate according to capacity—especially the meritorious gift of a kapilā cow—following prescribed ritual norms.
The ritual significance is in “vidhānataḥ”: gifts should be made according to proper procedure—honoring the recipient with items like garments/garlands/ornaments and offering the cow suitably adorned.