The Vaikuṇṭha planets are a product of the spiritual energy of the Lord. The living entities belong to this spiritual energy, but because they can reside in either the spiritual world or the material world, even though they are originally spiritual they are designated as taṭastha-śakti, or "marginal potency."
The Vaikuṇṭha planets are a manifestation of the Lord's internal potency, while the material world is a manifestation of His external potency. Since the Supreme Lord is the master of all energies, it is an irrefutable fact that He is in full control of both the spiritual and material worlds.