Matsya Purana — The Maheshvara Vow: Śiva-Caturdaśī Vrata
ततस्तु वृषभं हैमम् उदकुम्भसमन्वितम् शुक्लमाल्याम्बरधरं पञ्चरत्नसमन्वितम् भक्ष्यैर्नानाविधैर्युक्तं ब्राह्मणाय निवेदयेत् //
tatastu vṛṣabhaṃ haimam udakumbhasamanvitam śuklamālyāmbaradharaṃ pañcaratnasamanvitam bhakṣyairnānāvidhairyuktaṃ brāhmaṇāya nivedayet //
Then one should present to a Brāhmaṇa a golden bull, accompanied by a water-pot, adorned with white garlands and white garments, furnished with the five gems, and supplied with various kinds of food offerings.
This verse does not address pralaya; it belongs to dāna-dharma, prescribing the correct ritual form of a meritorious gift (vṛṣabha-dāna) to a Brāhmaṇa.
It outlines a householder/kingly duty of ritual charity: gifts should be offered with proper auspicious accessories (kalaśa, white adornments, gems, and food), emphasizing intentional, well-prepared giving to worthy recipients.
The ritual significance is the prescribed dāna-upacāra: a golden bull as the main gift, accompanied by an udakumbha (kalaśa) and auspicious white adornments, plus pañcaratna and food—standard markers of completeness and sanctity in Purāṇic gifting.