Srimad-Bhagavatam: Canto 4 - Chapter 1 - Verse 13


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


pravṛttaṁ ca nivṛttaṁ caśāstraṁ pañcāla-saṁjñitampitṛ-yānaṁ deva-yānaṁśrotrāc chruta-dharād vrajet


Nārada Muni continued: The city spoken of as Dakṣiṇa-pañcāla represents the scriptures meant for directing pravṛtti, the process of sense enjoyment in fruitive activities. The other city, named Uttara-pañcāla, 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 Pitṛloka and some to Devaloka. All this is made possible by the two ears.


The Vedas are known as śruti, and the knowledge received from them through aural reception is called śruta-dhara. As stated in Bhagavad-gītā, one can be promoted to the planets of the demigods or to the planets of the Pitās (forefathers), or even to the Vaikuṇṭha planets, simply through the process of hearing. These things have already been explained in previous chapters.