Matsya Purana — The Maheshvara Vow: Śiva-Caturdaśī Vrata
ज्येष्ठसामविदे देयं नवकव्रतिने क्वचित् गुणज्ञे श्रोत्रिये दद्याद् आचार्ये तत्त्ववेदिनि //
jyeṣṭhasāmavide deyaṃ navakavratine kvacit guṇajñe śrotriye dadyād ācārye tattvavedini //
It should be given to a foremost knower of the Sāma-veda, and at times to one observing the Nava-ka vow. One should give to a discerning man of merit, to a learned Vedic scholar (śrotriya), and to a teacher who knows the truth (tattva).
This verse does not discuss pralaya; it teaches dāna-dharma—how to select worthy recipients based on Vedic learning, vows, and true knowledge.
It frames charity as a regulated duty: a householder or king should direct gifts toward qualified recipients—Veda-trained śrotriyas, competent teachers, and virtuous, discerning persons—so that giving produces ethical and spiritual merit rather than being indiscriminate.
The ritual significance is recipient-qualification in dāna: gifts are recommended for Sāma-veda specialists, vow-observers, śrotriyas, and tattva-knowing ācāryas, emphasizing that the efficacy of ritual giving depends on the worthiness of the recipient.