Matsya Purana — The Maheshvara Vow: Śiva-Caturdaśī Vrata
मुक्ताफलाष्टकयुतं सितनेत्रपटावृताम् सर्वोपस्करसंयुक्तां शय्यां दद्यात् सकुम्भकाम् //
muktāphalāṣṭakayutaṃ sitanetrapaṭāvṛtām sarvopaskarasaṃyuktāṃ śayyāṃ dadyāt sakumbhakām //
According to one’s means, one should donate a bed furnished with eight pearls, covered with a white cloth as a bedspread, complete with all accessories, and accompanied by a water-pot (kumbha).
This verse does not discuss pralaya; it teaches dāna-dharma—how a householder should perform meritorious charity through a properly furnished śayyā-dāna.
It prescribes an ideal form of charitable giving: the donor should provide not just the bed but the complete set of useful furnishings, suggesting responsible, welfare-oriented generosity expected of householders and rulers alike.
The ritual significance is in completeness and auspiciousness: a white covering, counted pearls (eight), and an accompanying kumbha indicate a formal, sanctified donation rather than a casual gift.