Matsya Purana — Ravi-Saṅkrānti Vow: Udyāpana
पयस्विनीः शीलवतीश्च दद्याद् धर्मैः शृङ्गैः रौप्यखुरैश्च युक्ताः गावो ऽष्ट वा सप्त सकांस्यदोहा माल्याम्बरा वा चतुरो ऽप्यशक्तः दौर्गत्ययुक्तः कपिलामथैकां निवेदयेद्ब्राह्मणपुंगवाय //
payasvinīḥ śīlavatīśca dadyād dharmaiḥ śṛṅgaiḥ raupyakhuraiśca yuktāḥ gāvo 'ṣṭa vā sapta sakāṃsyadohā mālyāmbarā vā caturo 'pyaśaktaḥ daurgatyayuktaḥ kapilāmathaikāṃ nivedayedbrāhmaṇapuṃgavāya //
One should gift milk-yielding, well-behaved cows, furnished with (golden) horns and silvered hooves. Let there be eight or seven cows, milked into bronze vessels; or, if one lacks the means, even four—adorned with garlands and cloth. But one afflicted by poverty should present at least a single tawny (kapilā) cow to an eminent Brāhmaṇa.
This verse does not discuss Pralaya; it focuses on dāna-dharma—how charitable gifts (especially cow-gifts) are to be made according to one’s capacity.
It gives a graded ethical rule for householders (and patrons like kings): donate cows with proper auspicious fittings when able, and if resources are limited, still perform charity at a reduced scale—at minimum offering one kapilā cow to a worthy Brāhmaṇa.
The ritual significance is in the prescribed “auspicious equipment” and presentation—golden horns, silvered hooves, bronze milking vessels, garlands, and cloth—indicating formalized standards for go-dāna offerings rather than Vāstu or temple architecture.