Matsya Purana — The Greatness of Prayaga and the Supremacy of Cow-Donation
तस्मात्सर्वेषु दानेषु गोदानं तु विशिष्यते दुर्गमे विषमे घोरे महापातकसम्भवे गौरेव रक्षां कुरुते तस्माद्देया द्विजोत्तमे //
tasmātsarveṣu dāneṣu godānaṃ tu viśiṣyate durgame viṣame ghore mahāpātakasambhave gaureva rakṣāṃ kurute tasmāddeyā dvijottame //
Therefore, among all forms of charity, the gift of a cow is pre-eminent. In difficult, uneven, and dreadful circumstances—when great sins arise—the cow alone provides protection; hence a cow should be given, especially to an excellent Brāhmaṇa.
This verse does not discuss Pralaya directly; it teaches dāna-dharma, stating that gifting a cow is the most protective and meritorious charity, especially in times of danger and moral decline.
It frames go-dāna as a key duty within righteous conduct: a householder (and by extension a king who supports dharma) should prioritize gifting a cow to a worthy Brāhmaṇa as a powerful act of merit and moral safeguarding.
No Vāstu or temple-architecture rule is stated here; the ritual takeaway is the primacy of go-dāna as a dharmic act associated with protection and mitigation of grave wrongdoing.