होमश्च सर्षपैः कार्यो यवैः कृष्णतिलैस्तथा पलाशसमिधः शस्ताश् चतुर्थे ऽह्नि तथोत्सवः दक्षिणा च पुनस्तद्वद् देया तत्रापि शक्तितः //
homaśca sarṣapaiḥ kāryo yavaiḥ kṛṣṇatilaistathā palāśasamidhaḥ śastāś caturthe 'hni tathotsavaḥ dakṣiṇā ca punastadvad deyā tatrāpi śaktitaḥ //
Dapat isagawa ang homa (handog sa apoy) gamit ang mga buto ng mustasa, sebada, at gayundin ang itim na linga; at ang mga patpat na kahoy ng palāśa ay pinupuri bilang wastong panggatong. Sa ikaapat na araw ay dapat ding magkaroon ng pagdiriwang (utsava); at muli, sa gayon ding paraan, dapat ding ibigay roon ang dakṣiṇā (kabayaran sa pari) ayon sa kakayahan.
This verse does not discuss pralaya; it focuses on dharmic ritual procedure—materials for homa, the fourth-day utsava, and giving dakṣiṇā.
It frames proper religious observance as a duty: perform homa with prescribed substances and remunerate priests with dakṣiṇā, calibrated to one’s means—an ethical guideline for householders and rulers alike.
Ritually, it specifies homa-dravyas (mustard, barley, black sesame) and recommends palāśa samidh, plus a fourth-day celebratory rite and obligatory dakṣiṇā—key procedural points for Matsya Purana-style anushthāna.