Matsya Purana — Vrata-Ṣaṣṭhī: The Sixty Sacred Vows
कृच्छ्रान्ते गोप्रदः कुर्याद् भोजनं शक्तितः पदम् विप्राणां शांकरं याति प्राजापत्यमिदं व्रतम् //
kṛcchrānte gopradaḥ kuryād bhojanaṃ śaktitaḥ padam viprāṇāṃ śāṃkaraṃ yāti prājāpatyamidaṃ vratam //
When the Kṛcchra observance is completed, one who has gifted a cow should, according to one’s capacity, provide a meal to the Brahmins; by this Prajāpatya vow, one attains the state or abode of Śāṃkara (Śiva).
This verse does not address pralaya or cosmology; it focuses on dharma—how to conclude a penance with charity (cow-gift) and Brahmin-feeding to gain a higher spiritual state.
It prescribes a practical householder/royal duty: after completing an austerity (Kṛcchra), one should give a cow and feed Brahmins according to one’s means—linking personal discipline with social-religious responsibility (dāna and anna-dāna).
The significance is ritual rather than architectural: it specifies the concluding rite (uttara-kriyā) of the observance—cow donation and Brahmin-feeding—as the efficacious completion of the Prajāpatya-vrata.