Matsya Purana — The Greatness of Mount Kārpāsa and the Rite of the ‘Kārpāsa-Śailendra’
धान्यपर्वतवत्सर्वम् आसाद्य मुनिपुंगव प्रभातायां तु शर्वर्यां दद्यादिदमुदीरयेत् //
dhānyaparvatavatsarvam āsādya munipuṃgava prabhātāyāṃ tu śarvaryāṃ dadyādidamudīrayet //
O best of sages, having gathered everything so that it is heaped like a mountain of grain, one should make the gift at daybreak, at the end of the night, while reciting this prescribed formula.
This verse is not about Pralaya; it gives a practical dharma instruction on how and when to perform a grain-related gift (dāna), emphasizing proper preparation and dawn-time ritual propriety.
It frames dāna as a disciplined duty: the giver should first assemble the offering in full abundance and then donate at an auspicious time (dawn), aligning personal wealth and governance/household resources with dharmic redistribution.
The ritual significance is timing and mantra-recitation: the donation should be made at daybreak and accompanied by the proper utterance, indicating that dāna is treated as a formal rite, not merely a casual act.