The mystic who passes away from this world during the smoke, the night, the fortnight of the waning moon, or the six months when the sun passes to the south reaches the moon planet but again comes back.
PURPORT SIGNIFICADO
In the Third Canto of Śrīmad-Bhāgavatam Kapila Muni mentions that those who are expert in fruitive activities and sacrificial methods on earth attain to the moon at death. These elevated souls live on the moon for about 10,000 years (by demigod calculations) and enjoy life by drinking soma-rasa. They eventually return to earth. This means that on the moon there are higher classes of living beings, though they may not be perceived by the gross senses.