At the critical time of death, one can place the vital force between the two eyebrows and decide where he wants to go. If he is reluctant to maintain any connection with the material world, he can, in less than a second, reach the transcendental Vaikuṇṭha and appear there completely in his spiritual body which will be suitable for him in the spiritual atmosphere. He has simply to desire to leave the material world in both finer and grosser forms and then move the vital force to the topmost part of the skull and leave the body from the hole in the skull called the brahma-randhra. This is the highest perfection in the practice of yoga.
Of course man is endowed with free will, and as such if he does not want to free himself of the material world he may enjoy the life of brahma-pāda (occupation of the post of Brahmā) and visit Siddhaloka, the planets of materially perfect beings who have full abilities to control gravity, space, time, etc. To visit these higher planets in the material universe, one need not give up his mind and intelligence (finer matter), but need only give up grosser matter (the material body).