Represents the scriptures
Srimad-Bhagavatam
SB Canto 4
The city spoken of as Dakṣiṇa-pañcāla represents the scriptures meant for directing pravṛtti, the process of sense enjoyment in fruitive activities.
SB 4.29.13, Translation and Purport: Nārada Muni continued: The city spoken of as Dakṣiṇa-pañcāla represents the scriptures meant for directing pravṛtti, the process of sense enjoyment in fruitive activities. The other city, named Uttara-pañcāla, represents the scriptures meant for decreasing fruitive activities and increasing knowledge. The living entity receives different kinds of knowledge by means of two ears, and some living entities are promoted to Pitṛloka and some to Devaloka. All this is made possible by the two ears.
The Vedas are known as śruti, and the knowledge received from them through aural reception is called śruta-dhara. As stated in Bhagavad-gītā, one can be promoted to the planets of the demigods or to the planets of the Pitās (forefathers), or even to the Vaikuṇṭha planets, simply through the process of hearing. These things have already been explained in previous chapters.