12. Of those also who do not perform sacrifices...
12. Of those also who do not perform sacrifices (the ascent) is declared by Scripture.
It has been said that those who perform only sacrifices, and so on, go to the moon and thence return with a remainder of their works. The question now arises whether those also who do not perform sacrifices go to the moon. The phrase 'who do not perform sacrifices' denotes evil-doers
of two kinds, viz. those who do not do what is enjoined, and those who do what is forbidden.--These also go to the moon, the Pûrvapakshin maintains; for the text contains a statement to that effect, 'All who depart from this world go to the moon' (Ka. Up. I, 2)--where it is said that all go, without any distinction. So that those who perform good works and those who perform evil works, equally go to the moon.--This the next Sûtra negatives.