Matsya Purana — The Rite and Glory of Meru-Dāna: The Tenfold ‘Gift of Meru’ and Mountain-Offe...
एकापि गुरवे देया कपिला च पयस्विनी पर्वतानामशेषाणाम् एष एव विधिः स्मृतः //
ekāpi gurave deyā kapilā ca payasvinī parvatānāmaśeṣāṇām eṣa eva vidhiḥ smṛtaḥ //
Even a single kapilā (tawny) cow, rich in milk, should be given to one’s teacher; and for all the “mountain” offerings without exception, this alone is remembered as the proper rule of gifting.
This verse does not address Pralaya; it focuses on dāna-dharma—specifically the prescribed gift of a milk-yielding kapilā cow to one’s guru as a meritorious rule.
It frames a core duty of the householder (and by extension a king as patron): honoring the guru through rightful giving. The verse emphasizes that even one proper gift—an auspicious, milk-yielding kapilā cow—fulfills the intended dharmic procedure.
The significance is ritual rather than architectural: it prescribes go-dāna (cow-gift) to the guru, highlighting the correct “vidhi” (authorized procedure) and the auspicious qualifications of the donated cow (kapilā, payasvinī).