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Bhagavad-gītā  As It Is
Next, one may raise the question of how one goes about approaching that abode of the Supreme Lord. Information of this is given in the Eighth Chapter. It is said there:
anta-kāle ca mām eva smaran muktvā kalevaram yaḥ prayāti sa mad-bhāvam yāti nāsty atra saṁśayaḥ
“Anyone who quits his body, at the end of life, remembering Me, attains immediately to My nature; and there is no doubt of this.” (Bg. 8.5) One who thinks of Kṛṣṇa at the time of his death goes to Kṛṣṇa. One must remember the form of Kṛṣṇa; if he quits his body thinking of this form, he approaches the spiritual kingdom.  Mad-bhāvaṁ  refers to the supreme nature of the Supreme Being. The Supreme Being is  sac-cid-ānanda-vigraha —eternal, full of knowledge and bliss. Our present body is not  sac-cid-ānanda . It is  asat , not  sat . It is not eternal; it is perishable. It is not  cit , full of knowledge, but it is full of ignorance. We have no knowledge of the spiritual kingdom, nor do we even have perfect knowledge of this material world where there are so many things unknown to us. The body is also  nirānanda ; instead of being full of bliss it is full of misery. All of the miseries we experience in the material world arise from the body, but one who leaves this body thinking of the Supreme Personality of Godhead at once attains a  sac-cid-ānanda  body, as is promised in this fifth verse of the Eighth Chapter where Lord Kṛṣṇa says, “He attains My nature.”
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.
As explained before, there are different kinds of transcendentalists, the  brahmavādi ,  paramātmāvādi , and the devotee, and, as mentioned, in the  brahmajyoti  (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. 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