Matsya Purana — Marks of Karma-yoga and the Five Great Daily Sacrifices
गोभूहिरण्यवासोभिर् गन्धमाल्योदकेन च पूजयेद्ब्रह्मविष्ण्वर्करुद्रवस्वात्मकं शिवम् //
gobhūhiraṇyavāsobhir gandhamālyodakena ca pūjayedbrahmaviṣṇvarkarudravasvātmakaṃ śivam //
With gifts of cows, land, gold, and garments—and also with fragrance, garlands, and water—one should worship Śiva, who embodies Brahmā, Viṣṇu, the Sun, Rudra, and the Vasus.
It does not describe Pralaya directly; it teaches a theological view of Śiva as a unified embodiment of major cosmic powers, implying a single divine basis behind functions like creation, preservation, and cosmic order.
It frames dharmic duty as supporting worship through both dāna (cows, land, gold, clothing) and simple upacāras (water, fragrance, garlands), guiding householders and rulers to uphold religion through generosity and regular ritual honour.
Ritually, it lists key pūjā-upacāras and prestigious donations; it supports temple/household worship practice where bathing/offering water, adorning with garlands, and presenting valuables are standard components of formal devotion.