तृतीयशब्दावरोधः संशोकजस्य ॥ २१ ॥
tṛtīyaśabdāvarodhaḥ saṃśokajasya || 21 ||
tṛtīya-śabda-avarodhaḥ—Inclusion in the third term; saṃśokajasya—of that which springs from moisture.
21. The third term (i.e. plant life) includes that which springs from moisture.
There are four kinds of organic beings as described in the last Sutra. But the Chhandogya Upanishad 6.3.1 mentions only three kinds. This Sutra says that it makes no difference for that which springs from moisture is included in plant life (Udbhid), since they both germinate, one from the earth and the other from water etc.
Hence it is a settled fact that the evil-doers do not go to heaven but only those who perform sacrifices.