SB 4.29.13
pravrttam ca nivrttam ca
sastram pañcala-samjñitam
pitr-yanam deva-yanam
srotrac chruta-dharad vrajet
Translation by His Divine Grace A. C. Bhaktivedanta Swami Srila Prabhupada:
Narada Muni continued: The city spoken of as Daksina-pañcala represents the scriptures meant for directing pravrtti, the process of sense enjoyment in fruitive activities. The other city, named Uttara-pañcala, 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.
Purport by His Divine Grace A. C. Bhaktivedanta Swami Srila Prabhupada:
The Vedas are known as sruti, and the knowledge received from them through aural reception is called sruta-dhara. As stated in Bhagavad-gita, one can be promoted to the planets of the demigods or to the planets of the Pitas (forefathers), or even to the Vaikuntha planets, simply through the process of hearing. These things have already been explained in previous chapters.