Brihadaranyaka Upanishad 6.2.16

6.2.16

atha ye yajñena dānena tapasā lokāñjayanti te dhūmamabhisaṃbhavanti dhūmādrātrim̐ rātrerapakṣīyamāṇapakṣamapakṣīyamāṇapakṣādyānṣaṇmāsāndakṣiṇāditya eti māsebhyaḥ pitṛlokaṃ pitṛlokāccandraṃ te candraṃ prātyānnaṃ bhavanti tām̐statra devā yathā somam̐ rājānamāpyāyasvāpakṣīyasvetyevamenām̐statra bhakṣayanti teṣāṃ yadā tatparyavaityathemamevākāśamabhiniṣpadyanta ākāśādvāyuṃ vāyorvṛṣṭiṃ vṛṣṭeḥ pṛthivīṃ te pṛthivīṃ prāpyānnaṃ bhavanti te punaḥ puruṣāgnau hūyante tato yoṣāgnau jāyante lokānpratyutthāyinasta evamevānuparivartante'tha ya etau panthānau na viduste kīṭāḥ pataṅgā yadidaṃ dandaśūkam

While those who conquer the worlds through sacrifices, charity and austerity, reach the deity of smoke, from him the deity of the night, from him the deity of the fortnight in which the moon wanes, from him the deities of the six months in which the sun travels southward, from them the deity of the world of the Manes, and from him the moon. Reaching the moon they become food. There the gods enjoy them as the priests drink the shining Soma juice (gradually, saying, as it were), 'Flourish, dwindle.' And when their past work is exhausted, they reach (become like) this ether, from the ether air, from air rain, and from rain the earth. Reaching the earth they become food. Then they are again offered in the fire of man, thence in the fire of woman, whence they are born (and perform rites) with a view to going to other worlds. Thus do they rotate. While those others who do not know these two ways become insects and moths, and these frequently biting things (gnats and mosquitoes).

6.2.16.p1

iti ṣaṣṭādhyāye dvitīyaṃ brāhmaṇam