Matsya Purana — The Greatness and Procedure of the Sarva-Phala-Tyaga Vrata
भक्ष्यपात्रत्रयोपेतं यमरुद्रवृषान्वितम् धेन्वा सहैव शान्ताय विप्रायाथ कुटुम्बिने सपत्नीकाय सम्पूज्य पुण्ये ऽह्नि विनिवेदयेत् //
bhakṣyapātratrayopetaṃ yamarudravṛṣānvitam dhenvā sahaiva śāntāya viprāyātha kuṭumbine sapatnīkāya sampūjya puṇye 'hni vinivedayet //
On an auspicious day, one should duly worship and then offer to a peaceful Brāhmaṇa who maintains a household—together with his wife—a gift consisting of three vessels of edible offerings, along with images/emblems of Yama, Rudra, and a bull, and also a cow.
This verse does not address pralaya; it focuses on dāna-dharma—how and to whom ritual gifts should be offered for merit on an auspicious day.
It prescribes a householder-style charitable act: honoring a qualified, peaceful Brāhmaṇa householder (with his wife) and formally presenting food-vessels and cattle, reflecting the Purāṇic ideal of sustaining dharma through regulated giving.
The ritual significance is the formal procedure of dāna: selecting a puṇya-day, performing proper worship (sampūjya), and offering specific sanctioned items (food vessels, cow, and symbolic emblems of deities) to an eligible recipient.