The Vedanta Sutras of Badarayana, Commentary by Sankara (SBE38), tr. by George Thibaut  at sacred-texts.com
13. But of the others, after having enjoyed the fruits of their actions in Samyamana, ascent and descent take place; as such a course is declared (by scripture).
'But' discards the pûrvapaksha. It is not true that all men go to the moon. For the ascent to the moon is for the purpose of enjoyment only; it is neither without a special purpose nor for the mere purpose of subsequent re-descent. Just as a man climbs on a tree for the purpose of breaking fruit or blossoms, not either without any aim or for the mere purpose of coming down again. Now it has been admitted already that for those who do not offer sacrifices there is not any enjoyment in the moon; hence those only who perform sacrifices rise to the moon, not any other persons. The latter descend to Samyamana, the abode of Yama, suffer there the torments of Yama corresponding to their evil deeds, and then again re-ascend to this world. Such is their ascent and descent; as we maintain on the ground of such a course being declared by scripture. For a scriptural passage embodying Yama's own words declares that those who die without having offered sacrifices fall into Yama's
power.' The other world never rises before the eyes of the careless child deluded by the delusion of wealth. This is the world, he thinks, there is no other; thus he falls again and again under my sway' (Ka. Up. I, 2, 6). Scripture contains many other passages likewise leading us to infer that men fall into Yama's power; cp. e.g. 'Yama, the gathering-place of men' (Ri. Samh. X, 14, 1).