Introduction
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the existence of the Supreme Brahman is at once transferred to the  brahmajyoti  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, Govinda, etc., associates with him there. Therefore at the end of life the transcendentalists either think of the  brahmajyoti , the Paramātmā or the 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. 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.
The information on how to think of the Supreme Being at the time of death is also given in the  Gūtā :
yam yam vāpi smaran bhāvaṁ tyajaty ante kalevaram taṁ tam evaiti kaunteya sadā tad-bhāva-bhāvitaḥ
“In whatever condition one quits his present body, in his next life he will attain to that state of being without fail.” (Bg. 8.6) Material nature is a display of one of the energies of the Supreme Lord. In the  Viṣṇu Purāṇa  the total energies of the Supreme Lord as  Viṣṇu-śaktiḥ parā proktā , etc., are delineated. The Supreme Lord has diverse and innumerable energies which are beyond our conception; however, great learned sages or liberated souls have studied these energies and have analyzed them into three parts. All of the energies are of  Viṣṇu-śakti , that is to say they are different potencies of Lord Viṣṇu. That energy is  parā , transcendental. Living entities also belong to the superior energy, as has already been explained. The other energies, or material energies, are in the mode of ignorance. At the time of death we can either remain in the inferior energy of this material world, or we can transfer to the energy of the spiritual world.
In life we are accustomed to thinking either of the material or the spiritual energy. There are so many literatures which fill our thoughts with the material energy—newspapers, novels, etc. Our thinking, which is