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Bhagavad Gita As It Is
15.5):

adhyātma-nityā vinivṛtta-kāmāḥ
dvandvair vimuktāḥ sukha-duḥkha-saṁjñair
gacchanty amūḍhāḥ padam avyayaṁ tat

That padam avyayam, or eternal kingdom, can be reached by one who is nirmāna-moha. What does this mean? We are after designations. Someone wants to become “sir,” someone wants to become “lord,” someone wants to become the president or a rich man or a king or something else. As long as we are attached to these designations, we are attached to the body, because designations belong to the body. But we are not these bodies, and realizing this is the first stage in spiritual realization. We are associated with the three modes of material nature, but we must become detached through devotional service to the Lord.

If we are not attached to devotional service to the Lord, then we cannot become detached from the modes of material nature. Designations and attachments are due to our lust and desire, our wanting to lord it over the material nature. As long as we do not give up this propensity of lording it over material nature, there is no possibility of returning to the kingdom of the Supreme, the sanātana-dhāma. That eternal kingdom, which is never destroyed, can be approached by one who is not bewildered by the attractions of false material enjoyments, who is situated in the service of the Supreme Lord. One so situated can easily approach that supreme abode.

Elsewhere in the Gītā (8.21) it is stated:

tam āhuḥ paramāṁ gatim
yaṁ prāpya na nivartante
tad dhāma paramaṁ mama

Avyakta means unmanifested. Not even all of the material world is manifested before us. Our senses are so imperfect that we cannot even see all of the stars within this material universe. In the Vedic literature we can receive much information about all the planets, and we can believe it or not believe it. All of the important planets are described in the Vedic literatures, especially Śrīmad-Bhāgavatam, and the spiritual world, which is beyond this material sky, is described as avyakta, unmanifested. One should desire and hanker after that supreme kingdom, for when one attains that kingdom, he does not have to return to this material world.

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:

smaran muktvā kalevaram
yaḥ prayāti sa mad-bhāvaṁ
yāti nāsty atra saṁśayaḥ

“And whoever, at the end of his life, quits his body remembering Me alone at once attains My nature. Of this there is no doubt.” (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 surely approaches the spiritual kingdom. Mad-bhāvam refers to the supreme nature of the Supreme Being. The Supreme Being is sac-cid-ānanda-vigraha – that is, His form is 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 Lord Kṛṣṇa, the Supreme Personality of Godhead, at once attains a sac-cid-ānanda body.

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’s.

As explained before, there are different kinds of transcendentalists – the brahma-vādī, paramātma-vādī and the devotee – and, as mentioned, in the brahma-jyotir (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 (ekāṁśena sthito jagat). 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 the existence of the Supreme Brahman is at once transferred to the brahma-jyotir 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 and Govinda associates with him there. Therefore at the end of life the transcendentalists think either of the brahma-jyotir, 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 or the Goloka Vṛndāvana planet. 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 Bhagavad-gītā (8.6) also explains the general principle that makes it possible to enter the spiritual kingdom simply by thinking of the Supreme at the time of death:

tyajaty ante kalevaram
taṁ tam evaiti kaunteya
sadā tad-bhāva-bhāvitaḥ

“Whatever state of being one remembers when he quits his present body, in his next life he will attain to that state without fail.” Now, first we must understand that material nature is a display of one of the energies of the Supreme Lord. In the Viṣṇu Purāṇa (6.7.61) the total energies of the Supreme Lord are delineated:

kṣetra-jñākhyā tathā parā
avidyā-karma-saṁjñānyā
tṛtīyā śaktir iṣyate

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. The first 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 either we can remain in the inferior energy of this material world, or we can transfer to the energy of the spiritual world. So the Bhagavad-gītā (8.6) says:

tyajaty ante kalevaram
taṁ tam evaiti kaunteya
sadā tad-bhāva-bhāvitaḥ

“Whatever state of being one remembers when he quits his present body, in his next life he will attain to that state without fail.”

In life we are accustomed to thinking either of the material or of the spiritual energy. Now, how can we transfer our thoughts from the material energy to the spiritual energy? There are so many literatures which fill our thoughts with the material energy – newspapers, magazines, novels, etc. Our thinking, which is now absorbed in these literatures, must be transferred to the Vedic literatures. The great sages, therefore, have written so many Vedic literatures, such as the Purāṇas. The Purāṇas are not imaginative; they are historical records. In the Caitanya-caritāmṛta (Madhya 20.122) there is the following verse:

jīvere kṛpāya kailā kṛṣṇa veda-purāṇa

The forgetful living entities or conditioned souls have forgotten their relationship with the Supreme Lord, and they are engrossed in thinking of material activities. Just to transfer their thinking power to the spiritual sky, Kṛṣṇa-dvaipāyana Vyāsa has given a great number of Vedic literatures. First he divided the Vedas into four, then he explained them in the Purāṇas, and for less capable people he wrote the Mahābhārata. In the Mahābhārata there is given the Bhagavad-gītā. Then all Vedic literature is summarized in the Vedānta-sūtra, and for future guidance he gave a natural commentation on the Vedānta-sūtra, called Śrīmad-Bhāgavatam. We must always engage our minds in reading these Vedic literatures. Just as materialists engage their minds in reading newspapers, magazines and so many materialistic literatures, we must transfer our reading to these literatures which are given to us by Vyāsadeva; in that way it will be possible for us to remember the Supreme Lord at the time of death. That is the only way suggested by the Lord, and He guarantees the result: “There is no doubt.”

mām anusmara yudhya ca
mayy arpita-mano-buddhir
mām evaiṣyasy asaṁśayaḥ

“Therefore, Arjuna, you should always think of Me in the form of Kṛṣṇa and at the same time continue your prescribed duty of fighting. With your activities dedicated to Me and your mind and intelligence fixed on Me, you will attain Me without doubt.” (Bg. 8.7)

He does not advise Arjuna simply to remember Him and give up his occupation. No, the Lord never suggests anything impractical. In this material world, in order to maintain the body one has to work. Human society

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15.5): adhyātma-nityā vinivṛtta-kāmāḥdvandvair vimuktāḥ sukha-duḥkha-saṁjñairgacchanty amūḍhāḥ padam avyayaṁ tat That padam avyayam, or eternal kingdom, can be reached by one who is nirmāna-moha. What does this mean? We are after