Matsya Purana — The Greatness and Procedure of the Sarva-Phala-Tyaga Vrata
अशक्तस्तु फलान्येव यथोक्तानि विधानतः तथोदकुम्भसंयुक्तौ शिवधर्मौ च काञ्चनौ //
aśaktastu phalānyeva yathoktāni vidhānataḥ tathodakumbhasaṃyuktau śivadharmau ca kāñcanau //
But if one is unable to give the primary prescribed gifts, one should offer fruits alone, exactly as stated and according to the proper procedure; likewise, one should present two golden items—an auspicious water-pot (udaka-kumbha) together with the gifts called Śiva and Dharma.
This verse does not address pralaya; it focuses on dāna-dharma—how to perform prescribed charitable offerings, including acceptable substitutions when one lacks resources.
It teaches practical dharma: even if a householder (or ruler) cannot afford major gifts, merit is still gained by giving simpler substitutes like fruits, performed with correct intention and procedure, and by making sanctioned symbolic donations such as the water-pot and the Śiva–Dharma gifts.
The ritual significance lies in the udaka-kumbha (water-pot), a standard auspicious donation used in rites to symbolize life-sustaining waters and completeness; the verse also highlights that correct vidhāna (procedure) matters as much as the material value of the gift.