Section 62
Vaikuëöha is Beyond the Material World.

          Vaikuntha is transcendental to the material world. Rudra states to the Pracetas (SB. 4.24.29): 

          "A person who executes his occupational duty properly for one hundred births becomes qualified to occupy the post of Brahmä, and if he becomes more qualified, he can approach me (Lord Çiva). A person who is directly surrendered to Lord Krsna, or Visnu, in unalloyed devotional service is immediately promoted to the spiritual planets vaiñëava padam, which is free from all modifications. Lord Çiva and other demigods attain these planets after the destruction of this material world." 

          If one is more pious than the piety needed to attain the post of Brahmä then he attains My planet. But a devotee, after giving up his body, attains the abode of Lord Viñëu, Vaikuntha, which is beyond material world and free from all modification which are described in the Çruti "the changes of name and form". (Chandogya Upaniñad 6.3.2)

          Just as I being Rudra exist as the office bearer so do other demigods. At the end of our appointed duration when the subtle body is destroyed, we reach that place. This is according to the principle of the Brahma Sütra (3.3.33), "The office holders remain in this world until their tenure is completed."

 

Purport

           Çréla Jéva Gosvämé now explains that Vaikuëöha is beyond the material world.  It is beyond Lord Brahmä's planet, Satyaloka, which is considered as the topmost planet in the universe, prapaïca. From this verse it appears that planet of Lord Rudra is even superior to that of Brahmä because one has to perform more piety to reach it.

          By piety or following religious principles one can achieve the place of Brahmä.  If one is more pious, he can attain even the place of Rudra.  In last Text Kåñëa explained to Uddhava the various destinations attained by various followers of Varëäçrama belonging to different Äçramas. To reach Vaikuëöha, however, one has to be free from the gross and subtle body, which means Vaikuëöha is beyond the gross and subtle planets.

          To prove this Çréla Jéva Gosvämé cites a verse by Lord Rudra to the Pracetas in which he uses the word avyäkåtam, transcendental.  Chändogya mantra (6.3.2) uses vyäkåtam to mean "manifest"--näma-rüpe vyäkaraväëi--"I shall manifest name and form."  The next mantra describes material objects from the three modes of nature, which have names and forms.  Vaikuëöha is not a manifestation of the three modes and is thus called avyäkåtam, unmanifest and beyond the material world. Prapaëcätétam-vaiñëavaà padam means the place of Lord Viñëu, Vaikuëtha.  The presiding deities of material affairs attain that abode after they complete their tenure and are free from the subtle body, kalätyaye.  Kalä means the subtle body.

          In his commentary on Vedanta Sutra 3.3.33, Çré Baladeva Vidyabhuñana writes that demigods like Brahmä have burned their accumulated karma in the fire of transcendental knowledge, but some prärabdha karma remains owing to their desire to assist the Lord in managing material affairs.  Brahmä gets liberated at the end of his tenure.  Other demigods who are free from karma proceed to Brahmä's planet and remain there until the end of Brahmä's life, at which time they are released with him.  The Kürma Puräëa confirms this (12.273):

"When Brahmä's tenure is over and the great dissolution occurs, all perfected beings enter the abode of the Lord along with Brahmä."

          This proves that Vaikuëöha is beyond Satyaloka and thus beyond material world. Incidently it should be noted that unlike demigods or other pious beings, who attain Brahmä's post, a devotee does not have to wait until the end of Brahmä's life span to enter into Vaikuëöha. After giving up the present body he is immediately transferred to Vaikuëöha.

          In the next Çréla Jéva Gosvämé shows that no one falls from Vaikuëöha.