Matsya Purana — Vrata-Ṣaṣṭhī: The Sixty Sacred Vows
माघे मासे ऽथवा चैत्रे गुडधेनुप्रदो भवेत् गुडव्रतस्तृतीयायां गौरीलोके महीयते महाव्रतमिदं नाम परमानन्दकारकम् //
māghe māse 'thavā caitre guḍadhenuprado bhavet guḍavratastṛtīyāyāṃ gaurīloke mahīyate mahāvratamidaṃ nāma paramānandakārakam //
In the month of Māgha—or else in Caitra—one should make the gift of a “jaggery-cow” (guḍa-dhenu). Observing the Guḍa-vrata on the third lunar day (tṛtīyā), one is honored in Gaurī’s world. This vow is called the Mahā-vrata, and it bestows supreme bliss.
Nothing directly—this verse focuses on vrata (vow) and dāna (charitable gifting) rather than cosmology or pralaya narratives.
It prescribes a concrete dharmic practice—performing a timed vow (on tṛtīyā) and giving a specific ritual donation (guḍa-dhenu)—reflecting the householder/kingly duty to uphold dharma through regulated charity and observances.
The significance is ritual: the Guḍa-vrata performed in Māgha or Caitra, especially on tṛtīyā, along with the guḍa-dhenu donation, is declared a “Mahā-vrata” leading to honor in Gaurī’s realm and supreme bliss.