Matsya Purana — The Rite of the Jaggery-Cow
व्रतानामुत्तमं यस्माद् विशोकद्वादशीव्रतम् तदङ्गत्वेन चैवात्र गुडधेनुः प्रशस्यते //
vratānāmuttamaṃ yasmād viśokadvādaśīvratam tadaṅgatvena caivātra guḍadhenuḥ praśasyate //
Since the Viśoka-Dvādaśī observance is the best among vows, therefore, as an auxiliary rite (aṅga) to it, the offering of a “jaggery-cow” (guḍa-dhenu)—a cow represented with jaggery as a ritual gift—is praised here.
This verse does not address Pralaya; it focuses on vrata-dharma, specifically praising the Viśoka-Dvādaśī vow and an associated charitable gift.
It frames a model of righteous practice: observing a high-status vow (vrata) and supporting it through dāna (charitable gifting). For householders (and kings as exemplars), the verse emphasizes pairing personal discipline with generosity.
The ritual significance is the recommendation of guḍa-dhenu as an aṅga (auxiliary rite) to the Viśoka-Dvādaśī vrata—indicating that specific symbolic gifts are prescribed to complete or enhance the observance.