Matsya Purana — The Rite of the Jaggery-Cow
अर्धभारेण वत्सः स्यात् कनिष्ठा भारकेण तु चतुर्थांशेन वत्सः स्याद् गृहवित्तानुसारतः //
ardhabhāreṇa vatsaḥ syāt kaniṣṭhā bhārakeṇa tu caturthāṃśena vatsaḥ syād gṛhavittānusārataḥ //
A calf (vatsa) is to be valued at half a bhāra; a smaller, lower-grade one at a bhāraka. By another reckoning, a calf is valued at a quarter share—according to the household’s means.
Nothing directly—this verse is practical dharma, giving standards for valuation/assessment rather than describing pralaya or cosmology.
It supports fair, capacity-based assessment: the value (or due) connected with livestock is adjusted by recognized measures (bhāra/bhāraka) and explicitly calibrated to household wealth (gṛha-vitta), aligning with dharmic governance and equitable household obligations.
No vāstu or temple-rule appears here; the significance is administrative—standardizing valuation units and allowing proportionate assessment based on means.