272
Śrīmad-Bhāgavatam
[Canto 7, Ch. 15]
regulative principles of the scriptures, consisting of injunctions and prohibitions, are recommended.
PURPORT
In material existence there are many regulative principles and formalities. If material existence is temporary or false, this does not mean that the spiritual world, although similar, is also false. That one's material body is false or temporary does not mean that the body of the Supreme Lord is also false or temporary. The spiritual world is real, and the material world is similar to it. For example, in the desert we sometimes find a mirage, but although the water in a mirage is false, this does not mean that there is no water in reality; water exists, but not in the desert. Similarly, nothing real is in this material world, but reality is in the spiritual world. The Lord's form and His abode—Goloka Vṛndāvana in the Vaikuṇṭha planets—are eternal realities.
From  Bhagavad-gītā  we understand that there is another  prakṛti , or nature, which is real. This is explained by the Lord Himself in the Eighth Chapter of  Bhagavad-gītā  (8.19–21):
bhūta-grāmaḥ sa evāyaṁ bhūtvā bhūtvā pralīyate rātry-āgame 'vaśaḥ pārtha prabhavaty ahar-āgame
paras tasmāt tu bhāvo 'nyo 'vyakto 'vyaktāt sanātanaḥ yaḥ sa sarveṣu bhūteṣu naśyatsu na vinaśyati
avyakto 'kṣara ity uktas tam āhuḥ paramāṁ gatim yaṁ prāpya na nivartante tad dhāma paramāṁ mama
“Again and again the day of Brahmā comes, and all living beings are active; and again the night falls, O Pārtha, and they are helplessly dissolved. Yet there is another nature, which is eternal and is transcendental