Matsya Purana — Rite and Layout for Consecrating Ponds
कनकालंकृतां कृत्वा जले गामवतारयेत् सामगाय च सा देया ब्राह्मणाय विशां पते //
kanakālaṃkṛtāṃ kṛtvā jale gāmavatārayet sāmagāya ca sā deyā brāhmaṇāya viśāṃ pate //
O lord of the people, having adorned a cow with gold, one should lead her down into water; and that very cow should then be given in dāna to a Brāhmaṇa who chants the Sāma (Sāmaveda).
This verse does not address pralaya; it focuses on dharma through ritual charity (go-dāna) and the proper recipient (a Sāmaveda chanter).
It frames dāna as a royal/householder duty: the donor should perform a prescribed, respectful gifting of a cow—an archetypal high-merit donation—directed to a qualified Brāhmaṇa specialist.
Ritually, it specifies a procedure: a cow ornamented with gold is ceremonially led into water and then donated to a Sāmagā Brāhmaṇa, highlighting formal steps and recipient-qualification in Purāṇic dāna-vidhi.