Matsya Purana — The Greatness and Procedure of the Aṅgāra
यस्माच्च भक्त्या धरणीसुतस्य विनिन्द्यमानेन गवादिदानम् आलोकितं तेन सुरारिगर्भे सम्भूतिरेषा तव दैत्य जाता //
yasmācca bhaktyā dharaṇīsutasya vinindyamānena gavādidānam ālokitaṃ tena surārigarbhe sambhūtireṣā tava daitya jātā //
And because, with devotion to the “son of the Earth” (the king), you merely looked upon the gift of cows and the like while it was being disparaged, therefore you have taken birth from the womb of an enemy of the gods—born now as a Daitya.
This verse is not about Pralaya; it teaches karmic causality—how one’s attitude toward sacred charity influences rebirth, even resulting in birth among Daityas.
It supports Rajadharma and gṛhastha-dharma by elevating dāna (especially gifting cows) as a protected religious act: honoring such gifts brings merit, while disparaging or participating in their denigration leads to negative karmic outcomes.
No Vāstu or temple-architecture rule appears here; the ritual emphasis is on dāna—particularly gavādi-dāna—and the ethical injunction not to insult or undermine acts of sacred giving.