Matsya Purana — The Greatness of the Vibhūti-Dvādaśī Vow: Pushkara
ग्रामाश्च गुरवे भक्त्या विप्रेषु द्वादशैव तु वस्त्रालंकारसंयुक्ता गावश्च करकान्विताः //
grāmāśca gurave bhaktyā vipreṣu dvādaśaiva tu vastrālaṃkārasaṃyuktā gāvaśca karakānvitāḥ //
With devotion, one should donate villages to one’s teacher; and to the brāhmaṇas, twelve cows—adorned with cloth and ornaments, and fitted with (golden) metal fittings according to rite.
This verse does not address pralaya or cosmology; it focuses on dāna-dharma—meritorious gifting to a guru and to brāhmaṇas.
It frames an ethical duty of patronage: a king (able to grant villages) or a wealthy householder should honor the guru and support brāhmaṇas through properly endowed gifts (not merely symbolic, but materially sufficient and respectful).
The ritual significance is in the prescribed form of dāna: cows should be ceremonially presented with garments and ornaments (and traditional fittings), indicating a formal, auspicious gifting protocol rather than a bare transfer.