Matsya Purana — Ravi-Saṅkrānti Vow: Udyāpana
संवत्सरान्ते घृतपायसेन संतर्प्य वह्निं द्विजपुंगवांश्च कुम्भान्पुनर्द्वादश धेनुयुक्तान् सरत्नहैरण्मयपद्मयुक्तान् //
saṃvatsarānte ghṛtapāyasena saṃtarpya vahniṃ dvijapuṃgavāṃśca kumbhānpunardvādaśa dhenuyuktān saratnahairaṇmayapadmayuktān //
At the end of the year, having satisfied the sacred fire and the foremost of the twice-born with rice-pudding cooked in ghee, one should then give twelve water-pots, each accompanied by a cow, and each furnished with a golden lotus and jewels.
This verse does not discuss Pralaya; it focuses on year-end ritual merit through offerings to Agni and charitable gifts (dāna).
It prescribes a householder/kingly duty of dharma: honoring Agni and learned Brahmins with food offerings, then performing structured charity—twelve pots given with cows and auspicious emblems—reflecting righteous wealth redistribution.
Ritually, it specifies a year-end homa/feeding act using ghṛta-pāyasa and a formal dāna set: kumbhas (ritual pots) paired with cows and adorned with a golden lotus and jewels, indicating auspicious, high-status donation protocol.