Sāriputta, take an individual who has given up the lower fetters. In this very life they enter and abide in the dimension of neither perception nor non-perception. They enjoy it and like it and find it rewarding. If they abide in that, are committed to it, and meditate on it often without losing it, when they die they’re reborn in the company of the gods of the dimension of neither perception nor non-perception. When they pass away from there, they’re a non-returner, not coming back to this place.

This is the cause, this is the reason why some sentient beings pass away from that realm as returners who come back to this place, while others are non-returners who don’t come back.”

Numbered Discourses 4.172 18. Intention Sāriputta’s Attainment of Textual Analysis

There Sāriputta addressed the mendicants: “Reverends, mendicants!” “Reverend,” they replied. Sāriputta said this: