Any advanced soul who has realized himself by the yogic process, who knows the relationship between matter and spirit, can leave the gross dress of the soul in perfect order and as he desires
Śrīmad-Bhāgavatam also describes how yogīs can travel to all the planets in the universe. When the vital force is lifted to the cerebellum, there is every chance that this force will burst out from the eyes, nose, ears, etc., as these are places that are known as the seventh orbit of the vital force. But the yogīs can block these holes by complete suspension of air. The yogī then concentrates the vital force in the middle position, that is, between the eyebrows. At this position, the yogī can think of the planet to which he wants to go after leaving the body. He can then decide whether he wants to go to the abode of Kṛṣṇa in the transcendental Vaikuṇṭhas, from which he will not be required to descend into the material world, or to travel to higher planets in the material universe. The perfect yogī is at liberty to do either.
For the perfect yogī who has attained success in the method of leaving his body in perfect consciousness, transferring from one planet to another is as easy as an ordinary man's walking to the grocery store. As already discussed, the material body is just a covering of the spiritual soul. Mind and intelligence are the undercoverings, and the gross body of earth, water, air and so on is the overcoating of the soul. As such, any advanced soul who has realized himself by the yogic process, who knows the relationship between matter and spirit, can leave the gross dress of the soul in perfect order and as he desires. By the grace of God, we have complete freedom. Because the Lord is kind to us, we can live anywhere—either in the spiritual sky or in the material sky, upon whichever planet we desire. However, misuse of this freedom causes one to fall down into the material world and suffer the threefold miseries of conditioned life. The living of a miserable life in the material world by dint of the soul's choice is nicely illustrated by Milton in Paradise Lost. Similarly, by choice the soul can regain paradise and return home, back to Godhead.
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 abode of 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 both in finer and in 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 easy for one perfect in the practice of yoga.