And by the direction of the Lord, because He is the ultimate benefactor, the living entity is at once awarded the necessary spiritual body befitting his association with the Lord in the manner of sārūpya (equal bodily feature), sālokya (equal facility to live on the same planet with the Lord), sārṣṭi (equal possession of opulence like the Lord), and sāmīpya (equal association with the Lord).
The Lord is so kind that even if a devotee of the Lord cannot fulfill the complete course of devotional service unalloyed and uncontaminated by material association, he is given another chance in the next life by being awarded a birth in the family of a devotee or rich man so that without being engaged in the struggle for material existence the devotee can finish the remaining purification of his existence and thus immediately, after relinquishing the present body, go back home, back to Godhead. This is confirmed in the Bhagavad-gītā.
(Srimad Bhagavatam------2:7:49------purport).

In sārṣṭi liberation the opulence of the devotee is equal to the opulence of the Supreme Lord. Sāmīpyameans to be a personal associate of the Supreme Lord. In sārūpya liberation the bodily features of the devotee are exactly like those of the Supreme Person but for two or three symptoms found exclusively on the transcendental body of the Lord. Śrīvatsa, for example, the hair on the chest of the Lord, particularly distinguishes Him from His devotees.
A pure devotee does not accept these five kinds of spiritual existence, even if they are offered, and he certainly does not hanker after material benefits, which are all insignificant in comparison with spiritual benefits. When Prahlāda Mahārāja was offered some material benefit, he stated: "My Lord, I have seen that my father achieved all kinds of material benefits, and even the demigods were afraid of his opulence, but still, in a second, You have finished his life and all his material prosperity."
(Srimad Bhagavatam------3:29:13------purport).

Here in this verse the Lord is described as mukti-pati, which means "one under whose lotus feet there are all kinds of mukti." There are five kinds of mukti-sāyujya, sārūpya, sālokya, sāmīpya and sārṣṭi. Out of these five muktis, which can be achieved by any person engaged in devotional service to the Lord, the one which is known as sāyujya is generally demanded by Māyāvādī philosophers; they demand to become one with the impersonal Brahman effulgence of the Lord. In the opinion of many scholars, this sāyujya-mukti, although counted among the five kinds of mukti, is not actually mukti because from sāyujya-mukti one may again fall down to this material world. This information we have from Śrīmad-Bhāgavatam (10.2.32), wherein it is said, patanty adhaḥ, which means "they again fall down."
(Srimad Bhagavatam------4:9:29------purport).

Different persons achieve different types of mukti-sāyujya, sālokya, sārūpya, sāmīpya and sārṣṭi—according to their own intense desire, which is called bhāva. Thus it is described here that the gopīs, by their lusty desires, which were based upon their intense love for Kṛṣṇa, became the most beloved devotees of the Lord. Although the gopīs at Vṛndāvana expressed their lusty desires in relationship with a paramour (parakīya-rasa), they actually had no lusty desires. This is significant of spiritual advancement. Their desires appeared lusty, but actually they were not the lusty desires of the material world. Caitanya-caritāmṛta compares the desires of the spiritual and material world to gold and iron. Both gold and iron are metal, but there is a vast difference in their value. The lusty desires of the gopīs for Kṛṣṇa are compared to gold, and material lusty desires are compared to iron.
(Srimad Bhagavatam------7:1:31------purport).

While the brāhmaṇa was in pain, Lord Viṣṇu in Vaikuṇṭha began smiling, and the goddess of fortune inquired from the Lord why He was smiling. Lord Viṣṇu then ordered His associates to bring the brāhmaṇa to Vaikuṇṭha. Thus the brāhmaṇa attained the liberation of sāmīpya, the facility of living near the Supreme Personality of Godhead.
(6) Vandanam. Although prayers are a part of Deity worship, they may be considered separately like the other items, such as hearing and chanting, and therefore separate statements are given herewith. The Lord has unlimited transcendental qualities and opulences, and one who feels influenced by the Lord's qualities in various activities offers prayers to the Lord. In this way he becomes successful. In this connection, the following are some of the offenses to be avoided: (a) to offer obeisances on one hand, (b) to offer obeisances with one's body covered, (c) to show one's back to the Deity, (d) to offer obeisances on the left side of the Deity, (e) to offer obeisances very near the Deity.
(Srimad Bhagavatam------7:5:23-24------purport).

Hiraṇyakaśipu considered his son Prahlāda Mahārāja to be the killer of his brother because Prahlāda Mahārāja was engaged in the devotional service of Lord Viṣṇu. In other words, Prahlāda Mahārāja would be elevated to sārūpya liberation, and in that sense he resembled Lord Viṣṇu. Therefore Prahlāda was to be killed by Hiraṇyakaśipu. Devotees, Vaiṣṇavas, attain the liberations of sārūpya, sālokya, sārṣṭi and sāmīpya, whereas the Māyāvādīs are supposed to attain the liberation known as sāyujya. Sāyujya-mukti, however, is not very secure, whereas sārūpya-mukti, sālokya-mukti, sārṣṭi-mukti and sāmīpya-mukti are most certain. Although the servants of Lord Viṣṇu, Nārāyaṇa, in the Vaikuṇṭha planets are equally situated with the Lord, the devotees there know very well that the Lord is the master whereas they are servants.
(Srimad Bhagavatam------7:5:35------purport).

Both realization of Brahman and meeting with the Supreme Personality of Godhead are described as liberation within one's lifetime, but meeting with the Supreme Personality of Godhead, both internally and externally, is shown to be superexcellent, above the transcendental realization of the Brahman effulgence. There is a comparative study of liberation as sālokya, sāmīpya and sārūpya. Sāmīpya is better than sālokya. Devotional service is considered to be liberation with greater facilities, and there is a discussion of how to obtain it. There are also discussions of the transcendental state one achieves after attaining the devotional platform, which is the exact position of love of Godhead; the marginal symptoms of transcendental love, and how it is awakened; the distinction between so-called love and transcendental love on the platform of love of Godhead; and different types of humors and mellows enjoyed in relishing the lusty affairs of the gopīs, which are different from mundane affairs, which in turn are symbolical representations of pure love for Kṛṣṇa.
(Sri Caitanya Caritamrta------2:1:43-------purport).