Matsya Purana — Yayāti and the Kings’ Dialogue on Heavenly Worlds
सर्वाम् इमां पृथिवीं निर्जिगाय ऋद्धां महीमददां ब्राह्मणेभ्यः मेध्यानश्वान्नैकशस् तान्सुरूपांस् तदा देवाः पुण्यभाजो भवन्ति //
sarvām imāṃ pṛthivīṃ nirjigāya ṛddhāṃ mahīmadadāṃ brāhmaṇebhyaḥ medhyānaśvānnaikaśas tānsurūpāṃs tadā devāḥ puṇyabhājo bhavanti //
Having conquered this entire earth—prosperous and abundant—he then gifted that land to the Brāhmaṇas; and by giving many well-formed, ritually fit horses, the gods become partakers of the merit arising from such pious acts.
This verse does not discuss Pralaya; it emphasizes dharmic kingship—conquest restrained by righteousness and the earning of merit through gifts (dāna).
It frames ideal royal conduct: after gaining sovereignty and wealth, a king should redistribute through sanctioned charity—especially land-gifts and valuable sacrificial gifts to Brahmins—thereby converting power into punya (religious merit).
The ritual significance is the mention of medhya (sacrificially fit) horses, pointing to Vedic sacrificial economy (often associated with royal rites like Ashvamedha) and the importance of purity/fitness of offerings.