Matsya Purana — The Procedure and Merit of the Śubha-Saptamī Vrata
संवत्सरान्ते शयनम् इक्षुदण्डगुडान्वितम् सोपधानकविश्रामं भाजनासनसंयुतम् //
saṃvatsarānte śayanam ikṣudaṇḍaguḍānvitam sopadhānakaviśrāmaṃ bhājanāsanasaṃyutam //
At the end of the year, one should gift a bed furnished with sugarcane-stalks and jaggery, complete with a pillow and a resting-support, and accompanied by vessels and a seat.
This verse does not describe Pralaya; it belongs to a Dharma-oriented passage on charity (dāna), prescribing a specific year-end gift and its proper completeness.
It reflects the householder’s (and by extension a king’s) duty to practice well-appointed charity: gifts should be useful, complete, and timely—here, a full resting setup with accessories and utensils given at the year’s end.
Ritually, it specifies śayana-dāna (donation of a bed) with requisite accompaniments (pillow/rest-support, seat, vessels), emphasizing that prescribed gifts should be furnished as a complete functional set.