Matsya Purana — The Rite and Glory of Meru-Dāna: The Tenfold ‘Gift of Meru’ and Mountain-Offe...
गाश्च दद्याच्चतुर्विंशत् यथवा दश नारद नव सप्त तथाष्टौ वा पञ्च दद्याद् अशक्तिमान् //
gāśca dadyāccaturviṃśat yathavā daśa nārada nava sapta tathāṣṭau vā pañca dadyād aśaktimān //
One should donate cows—twenty-four; or else ten, O Nārada; or nine, seven, or eight; and if one lacks the means, one may give five.
This verse does not discuss Pralaya; it focuses on dāna-dharma, prescribing graded cow-donations according to one’s capacity.
It sets a practical ethical standard for giving: a householder (and by extension a king as patron) should perform go-dāna in higher numbers when able, yet even a smaller gift (five cows) is sanctioned for those of limited means—emphasizing dharma through proportionate charity.
The ritual significance is prescriptive: it specifies acceptable counts for go-dāna (cow-gift) as part of religious charity; it contains no Vāstu or temple-construction rule.