Matsya Purana — Saptamī Sacred Bath and the Mṛtavatsābhiṣeka Rite for Pacifying Misfortune an...
शक्तितः कपिलां दद्यात् प्रणम्य च विसर्जयेत् चरुं च पुत्रसहिता प्रणम्य रविशंकरौ //
śaktitaḥ kapilāṃ dadyāt praṇamya ca visarjayet caruṃ ca putrasahitā praṇamya raviśaṃkarau //
According to one’s capacity, one should donate a tawny cow (kapilā); having bowed, one should then respectfully dismiss (the rite/recipient). With one’s sons accompanying, one should also offer the caru (cooked oblation) and, bowing down, pay reverence to Ravi (Sūrya) and Śaṅkara (Śiva).
This verse does not address Pralaya; it focuses on dharma in the form of dāna (charitable gifting) and ritual worship, emphasizing proper conclusion of a rite and reverence to Sūrya and Śiva.
It presents gṛhastha-oriented dharma: giving charity within one’s means (śaktitaḥ), performing offerings (caru), involving one’s sons in pious acts, and formally concluding rites—principles equally applicable to kings as exemplars of public dharma.
The ritual significance is explicit: kapilā-dāna (donation of a tawny cow), caru-offering (a cooked oblation used in Vedic-Puranic rites), and praṇāma to Ravi and Śaṅkara, indicating a combined Surya–Shiva devotional/ritual framework.