Matsya Purana — The Greatness and Procedure of the Aṅgāra
दद्यात्तेनैव मन्त्रेण भौमं गोमिथुनान्वितम् शय्यां च शक्तितो दद्यात् सर्वोपस्करसंयुताम् //
dadyāttenaiva mantreṇa bhaumaṃ gomithunānvitam śayyāṃ ca śaktito dadyāt sarvopaskarasaṃyutām //
Using that very same mantra, one should donate a piece of land together with a pair of cows; and, according to one’s means, one should also give a bed fully furnished with all its accessories.
This verse does not address pralaya; it focuses on dāna-dharma—how specific gifts (land, cows, bedding) are to be offered with proper mantra for religious merit.
It prescribes charity as a core duty: a householder (and especially a king with resources) should give bhūmi-dāna and go-dāna, and additionally provide practical welfare-gifts like a fully furnished bed, always calibrated to one’s capacity (śaktitaḥ).
The ritual significance is the insistence on donating “with that very same mantra,” indicating that correct mantra-recitation is integral to valid dāna; the mention of land-gift (bhūmi-dāna) also connects to dharmic norms around consecrated property transfer.