One verse

Srimad Bhagavatam 4.29.13

4.29.13

प्रवृत्तं च निवृत्तं च शास्त्रं पञ्चालसंज्ञितम् । पितृयानं देवयानं श्रोत्राच्छ्रुतधराद्‌व्रजेत् ॥ १३ ॥

pravrttam ca nivrttam ca sastram pancala-samjnitam pitr-yanam deva-yanam srotrac chruta-dharad vrajet

pravrttam
the process of sense enjoyment
ca
also
nivrttam
the process of detachment
ca
also
sastram
scripture
pancala
Pancala
samjnitam
is described as
pitr-yanam
going to Pitrloka
deva-yanam
going to Devaloka
srotrat
by hearing
sruta-dharat
by the companion named Srutadhara
vrajet
one can be elevated.

Narada Muni continued: The city spoken of as Daksina-pancala represents the scriptures meant for directing pravrtti, the process of sense enjoyment in fruitive activities. The other city, named Uttara-pancala, represents the scriptures meant for decreasing fruitive activities and increasing knowledge. The living entity receives different kinds of knowledge by means of two ears, and some living entities are promoted to Pitrloka and some to Devaloka. All this is made possible by the two ears.