The process of quitting this body and getting another body in the material world is also organized. A man dies after it has been decided what form of body he will have in the next life. Higher authorities, not the living entity himself, make this decision. According to our activities in this life, we either rise or sink. This life is a preparation for the next life. If we can prepare, therefore, in this life to get promotion to the kingdom of God, then surely, after quitting this material body, we will attain a spiritual body just like the Lord's.
As explained before, there are different kinds of transcendentalists—the brahma-vādī, paramātma-vādī and the devotee—and, as mentioned, in the brahma-jyotir (spiritual sky) there are innumerable spiritual planets. The number of these planets is far, far greater than all of the planets of this material world. This material world has been approximated as only one quarter of the creation (ekāṁśena sthito jagat (BG 10.42)). In this material segment there are millions and billions of universes with trillions of planets and suns, stars and moons. But this whole material creation is only a fragment of the total creation. Most of the creation is in the spiritual sky. One who desires to merge into the existence of the Supreme Brahman is at once transferred to the brahma-jyotir of the Supreme Lord and thus attains the spiritual sky. The devotee, who wants to enjoy the association of the Lord, enters into the Vaikuṇṭha planets, which are innumerable, and the Supreme Lord by His plenary expansions as Nārāyaṇa with four hands and with different names like Pradyumna, Aniruddha and Govinda associates with him there. Therefore at the end of life the transcendentalists think either of the brahma-jyotir, the Paramātmā or Supreme Personality of Godhead Śrī Kṛṣṇa. In all cases they enter into the spiritual sky, but only the devotee, or he who is in personal touch with the Supreme Lord, enters into the Vaikuṇṭha planets or the Goloka Vṛndāvana planet. The Lord further adds that of this "there is no doubt." This must be believed firmly. We should not reject that which does not tally with our imagination; our attitude should be that of Arjuna: "I believe everything that You have said." Therefore when the Lord says that at the time of death whoever thinks of Him as Brahman or Paramātmā or as the Personality of Godhead certainly enters into the spiritual sky, there is no doubt about it. There is no question of disbelieving it.