Praśna Upaniṣad · 5..4

अथ यदि द्विमात्रेण मनसि सम्पद्यते सोऽन्तरिक्षं यजुर्भिरुन्नीयते सोमलोकं स सोमलोके विभूतिमनुभूय पुनरावर्तते

atha yadi dvimātreṇa manasi sampadyate so'ntarikṣaṃ yajurbhirunnīyate somalokaṃ sa somaloke vibhūtimanubhūya punarāvartate

But if with two mātrās he unites with the mind, he is conducted by the Yajurveda to the intermediate space, to the world of Soma. Having enjoyed power in the world of Soma, he returns again.

Meditating on two mātrās (A + U = O), the practitioner attains a higher level. He unites with the mind (manas), that is, with the subtle principle that connects the terrestrial with the celestial.

The Yajurveda — the Veda of sacrifices — conducts him upward (unnīyate) to the antarikṣa (intermediate space) and the Soma-loka (world of the moon, of the ancestors).

Soma-loka is a world superior to the human one, where beings enjoy subtle pleasures and power (vibhūti). But still there is punar-āvartate — return, reincarnation.

This is the destiny of those who perform great sacrifices but without knowledge of the Self. They enjoy the fruits of their works in celestial worlds, but eventually exhaust their merit and return.

For the yogī: this is the path of pravṛtti-mārga (ritual action) versus nivṛtti-mārga (renunciation and knowledge). The first leads to temporary worlds; the second, to liberation.