Matsyapurana 96.13

96.13

bhakṣyapātratrayopetaṃ yamarudravṛṣānvitam
dhenvā sahaiva śāntāya viprāyātha kuṭumbine
sapatnīkāya sampūjya puṇye 'hni vinivedayet //

On some sacred day, the devotee should give away all these things as well as three food plates, the images of Dharmarâja, Śiva, with that of the sacred bull and a cow, to a peaceful Brâhmaṇa couple who may have a big family, having first worshipped them.—13.