Matsya Purana — The Rite of the Jaggery-Cow
लघ्वेणकाजिनं तद्वद् वत्सं च परिकल्पयेत् प्राङ्मुखीं कल्पयेद्धेनुम् उदक्पादां सवत्सकाम् //
laghveṇakājinaṃ tadvad vatsaṃ ca parikalpayet prāṅmukhīṃ kalpayeddhenum udakpādāṃ savatsakām //
In the same manner, one should arrange a light antelope-skin and also provide a calf. One should set the cow facing east, with her feet oriented to the north, together with her calf, as desired for the rite.
This verse does not describe Pralaya; it gives a practical ritual instruction (dāna/vidhi) about preparing and positioning offerings, especially a cow with her calf.
It reflects dharmic duties centered on dāna (charitable gifting) and proper ritual conduct—guiding a householder (and by extension a king who sponsors rites) to perform gifts with correct materials and auspicious orientation.
The significance is ritual-directionality: the cow is to be placed facing east (prāṅmukhī) with feet toward the north (udakpādā), indicating auspicious spatial alignment—an applied rule similar to Vastu-informed ritual layout.