270
Śrīmad-Bhāgavatam
[Canto 2, Ch. 5]
this verse, says that the Brahmaloka mentioned here is Vaikuṇṭha, the kingdom of God, which is  sanātana  or eternal and is therefore not exactly like the material creations described above. The  virāṭa  universal form of the Lord is an imagination for the material world. It has nothing to do with the spiritual world, or the kingdom of God.
TEXTS 40-41
तत्कथ्यां चातलं कुप्तमूरुभ्यां वितलं विभोः । 
  जानुभ्यां सुतलं शुद्धं जङ्घाभ्यां तु तलातलम् ॥४०॥ 
  महातलं तु गुल्फाभ्यां प्रपदाभ्यां रसातलम् । 
  पातालं पादतलत इति लोकमयः पुमान् ॥४१॥
tat-kaṭyām cātalam klptam  
 ūrubhyām vitalam vibhoḥ  
 jānubhyām sutalam śuddham  
 jaṅghābhyām tu talātalam
mahātalam tu gulphābhyām  
 prapadābhyām rasātalam  
 pātālam pāda-talata  
 iti lokamayaḥ pumān
tat —in His;  kaṭyām —waist;  ca —also;  atalam —the first planetary system below the earth;  klptam —situated;  ūrubhyām —on the thighs;  vitalam —the second planetary system below;  vibhoḥ —O Nārada;  jānubhyām —on the ankles;  sutalam —the third planetary system below;  śuddham —purified;  jaṅghābhyām —on the joints;  tu —but;  talātalam —the fourth planetary system below;  mahātalam —the fifth planetary system below;  tu —but;  gulphābhyām —situated on the calves;  prapadābhyām —on the upper or front portion of the feet;  rasātalam —the sixth planetary system below;  pātālam —the seventh planetary system below;  pāda-talataḥ —on the bottom or soles of the feet;  iti —thus;  lokamayaḥ —full of planetary systems;  pumān —the Lord.
TRANSLATION
My dear son Nārada, know from me that there are seven lower planetary systems out of the total fourteen: the first planetary system, known as