The earliest reference to the transmigration of souls, which is found in both the
Brhadaranyaka Upanishad (6.2) and
the Chandogya Upanishad (5.10),
makes a qualitative distinction between
two different paths for the soul. The
path to the world of the gods ultimately
led to the sun, and the person traveling
it did not return again; the path to the
world of the fathers led to the moon,
and the person traveling it was eventually
reborn on earth. The leitmotiv running
through all the Upanishads is the need
for individual spiritual realization, and
this is the key to getting on the path to
the world of the gods. Those who gain
such realization attain the final and ultimate end, whereas those who simply do
good deeds will return to earth,
although their good deeds will give them
karmic benefits.