The Vedanta Sutras of Badarayana, Commentary by Sankara (SBE38), tr. by George Thibaut [1896] at sacred-texts.com
12. Of those also who do not perform sacrifices (the ascent to the moon) is stated by scripture.
It has been said that those who perform sacrifices, &c., go to the moon. The question now arises whether those also who do not perform sacrifices go to the moon or not.--The pûrvapakshin maintains that it cannot be asserted that men belonging to the former class only go to the moon,
because scripture speaks of the moon as being resorted to by those also who have not performed sacrifices. For the Kâushîtakins make the following general statement, 'All who depart from this world go to the moon' (Kau. Up. I, 2). Moreover, the origination of a new body in the case of those who are born again is not possible without their having (previously) reached the moon, on account of the precise definition of number contained in the statement, 'In the fifth oblation' (Kh. Up. V, 9, 1) 1. Hence all men must be supposed to resort to the moon. If it be objected that it does not appear proper that those who perform sacrifices and those who do not should go to the same place, we reply that there is no real objection, because those who do not perform sacrifices do not enjoy anything in the moon.
122:1 Which statement presupposes four other oblations, the first of which is the one from which 'Soma the king rises.'