Now, there are different kinds of transcendentalist, as we have already explained above: the brahmavādī, paramātmavādī and the devotees. In spiritual sky, or in the brahma-jyoti, there are spiritual planets, innumerable spiritual planets, we have already discussed. And the number of those planets are far, far greater than all the universes of this material world. This material world is ekāṁśena sthito jagat (BG 10.42).
This is one-fourth part manifestation of the whole creation. Three-fourth part of the creation is the spiritual world. And in the one-fourth part of this creation there are millions of universes like this which we are experiencing at the present moment.
And in one universe there are millions and billions of planets. So there are millions and billions of suns and stars and moons in all this material world, but all this material world constitute only one-fourth manifestation of the whole creation. The three-fourth manifestation is in the spiritual sky.
Now, this mad-bhāvam, one who desires to merge into the existence of the Supreme Brahman, they merge in the brahma-jyoti of the Supreme Lord. Mad-bhāvam means that brahma-jyoti as well as the spiritual planets in the brahma-jyoti. And the devotees, who want to enjoy in the association of the Lord, they enter into the planets, Vaikuṇṭha planets.
There are innumerable Vaikuṇṭha planets, and the Lord, Supreme Lord Śrī Kṛṣṇa, by His plenary expansion as Nārāyaṇa with four hands, with different names, Pradyumna, Aniruddha, and Mādhava, Govinda . . . there are many innumerable names of this four-handed Nārāyaṇa. So one of the planets, that is also mad-bhāvam, that is also within the spiritual nature.
So any transcendentalist who, at the end of life, either he thinks of the brahma-jyoti or meditates upon the Paramātmā or thinks of the Supreme Personality of Godhead Śrī Kṛṣṇa, in either case, they enter into the spiritual sky.