अनिष्टादिकारिणामपि च श्रुतम् ॥ १२ ॥
aniṣṭādikāriṇāmapi ca śrutam || 12 ||
aniṣṭādikāriṇām—Of those who do not perform sacrifices etc.; api—even; ca—also; śrutam—is declared by the Sruti.
12. The Sruti declares (the going to the lunar world etc.) also of even those who do not peform sacrifices etc.
Now the question of those who do not perform sacrifices etc. is taken up for discussion. The opponent holds that even they go to heaven, though they may not enjoy there like the performers of sacrifices etc., because they too require the fifth oblation for a new birth, and also because the scriptures directly say that all go to heaven: “All who depart from this world go to the moon” (Kau. 1 . 2).