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Krṣṇa, the Supreme Personality of Godhead
following in the footsteps of the inhabitants of Vṛndāvana or strictly following the path of devotional service are elevated to the personal abode of Krṣṇa, Goloka Vṛndāvana, or to the Vaikuṇṭha planets. Both the impersonalists and the personalists enter into the spiritual realm or the spiritual sky, but the impersonalists are given their place in the impersonal Brahman effulgence, whereas the personalists are given a position in the Vaikuṇṭha planets or in the Vṛndāvana planet, according to their desire to serve the Lord in different mellows.
The personified  Vedas  stated that persons who are born after the creation of this material world cannot understand the existence of the Supreme Personality of Godhead by manipulating their material knowledge. Just as a person born in a particular family cannot understand the position of his great-grandfather who lived before the birth of the recent generation, we are unable to understand the Supreme Personality of Godhead, Nārāyaṇa or Krṣṇa, who exists eternally in the spiritual world. In the Eighth Chapter of the  Bhagavad-gītā  it is clearly said that the Supreme Person, who lives eternally in the spiritual kingdom of God ( sanātana-dhāma ), can be approached only by devotional service.
As for the material creation, Brahmā is the first created person. Before Brahmā there was no living creature within this material world; it was void and dark until Brahmā was born on the lotus flower sprouted from the abdomen of Garbhodakaśāyī Viṣṇu. Garbhodakaśāyī Viṣṇu is an expansion of Kāraṇodakaśāyī Viṣṇu, Kāraṇodakaśāyī Viṣṇu is an expansion of Saṅkarṣaṇa, and Saṅkarṣaṇa is an expansion of Balarāma. Balarāma is an immediate expansion of Lord Krṣṇa. After the creation of Brahmā, the two kinds of demigods were born: demigods like the four brothers Sanaka, Sanātana, Sananda and Sanat-kumāra, who are representatives of renunciation of the world, and demigods like Marīci and their descendants who are meant to enjoy this material world. From these two kinds of demigods were gradually manifested all other living entities, including the human beings. Thus any living creature within this material world, including Brahmā, all the demigods and all the  rākṣasas , are to be considered modern. This means that they were all recently born. Therefore, just as a person recently born in a family cannot understand the situation of his distant forefather, so anyone within this material world cannot understand the position of the Supreme Lord in the spiritual world because the material world has only recently been created. Although they have a long duration of existence, all the manifestations of the material world, namely, the time elements, the living entities, the  Vedas , and the gross and subtle elements, are all created at some point. Anything manufactured within