This material creation is manifested and subsequently destroyed during Lord Brahmā's day and night. But beyond this material world is an eternal existence—the spiritual sky—which is untouched by creation and annihilation. That spiritual abode is known as the Vaikuṇṭha planets. Even when this material creation is destroyed, the Vaikuṇṭha planets remain unscathed and intact. Once anyone enters these planets, he never again suffers the repetition of birth and death, which is inevitable for earthly beings. While the material world is covered and pervaded by the material sky, the spiritual planets are suspended in the spiritual sky, known as paravyoma. All the planetary systems within the paravyoma are transcendental abodes where the Supreme Lord performs His pastimes eternally.
Earlier we discussed that the Supreme Lord possesses two main energies, the material energy and the spiritual energy. 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. The perfect analogy is an earthen pot: What is needed to manufacture an earthen pot are clay, a potter's wheel, and a potter. The clay is the material, or ingredient cause of the pot, the wheel is the instrumental or efficient cause, and the potter is the prime cause. Similarly, while the material energy is both the ingredient and efficient cause of this cosmic creation, the Supreme Lord, Kṛṣṇa, is the prime cause. Like a shadow, the material energy works strictly in accordance with the Supreme Lord's dictates.