In order to manifest His transcendental name, form, quality, pastimes and paraphernalia, He brings into action His internal energy. On account of the variegatedness of the external potency, there are manifestations of many qualitative demigods, beginning with Brahmā and Lord Śiva, and people are attracted to these demigods according to their own material quality. But when one is transcendental or surpasses the material qualities, he is simply fixed in the worship of the Supreme Personality. This fact is explained in Bhagavad-gītā: anyone engaged in the service of the Lord is already transcendental to the variegatedness and interaction of the three material qualities. The summary is that the conditioned souls are being pulled by the action and reaction of the material qualities, which create a differentiation of energies. But in the spiritual world the worshipable one is the Supreme Lord and no one else.
(Srimad Bhagavatam-----4:7:39-----purport).

This question has been very nicely answered by Jīva Gosvāmī. He says that the Supreme Personality of Godhead is the origin of Brahman, for since He comprises everything material and spiritual, there cannot be anything greater than He. In the Bhagavad-gītā also the Supreme Godhead says, "I am the resting place of Brahman." Many persons, especially the Māyāvādī philosophers, consider Brahman the biggest, all-expanding substance, but according to this verse and other Vedic literatures, such as Bhagavad-gītā, the resting place of Brahman is the Supreme Personality of Godhead, just as the resting place of the sunshine is the sun globe. Śrīla Jīva Gosvāmī, therefore, says that since the transcendental form of the Lord is the seed of all greatness, He is the Supreme Brahman. Since the Supreme Brahman was situated in the heart of Dhruva Mahārāja, he became heavier than the heaviest, and therefore everything trembled in all three worlds and in the spiritual world.
(Srimad Bhagavatam-----4:8:78-----purport).

The purport of this statement by Dhruva Mahārāja is that devotional service in the association of devotees is the cause of the development of further devotional service. By devotional service only is one elevated to the transcendental planet Goloka Vṛndāvana, and there also there is only devotional service, for the activities of devotional service both in this world and in the spiritual world are one and the same. Devotional service does not change. The example of a mango can be given here. If one gets an unripe mango, it is still a mango, and when it is ripe it remains the same mango, but it has become more tasteful and relishable. Similarly, there is devotional service performed according to the direction of the spiritual master and the injunctions and regulative principles of śāstra, and there is devotional service in the spiritual world, rendered directly in association with the Supreme Personality of Godhead. But they are both the same. There is no change. The difference is that one stage is unripe and the other is ripe and more relishable. It is possible to mature in devotional service only in the association of devotees.
(Srimad Bhagavatam-----4:9:11-----purport).

It may be questioned why Dhruva Mahārāja offered his respect not only to his mother but also to his stepmother, due to whose insults he had to leave home. The answer is that after achieving perfection by self-realization and seeing the Supreme Personality of Godhead face to face, Dhruva Mahārāja was completely freed from all contamination of material desire. Feelings of insult or honor in this material world are never perceived by a devotee. Lord Caitanya therefore says that one has to be humbler than the grass and, He recommends, more tolerant than the tree to execute devotional service. Dhruva Mahārāja, therefore, has in this verse been described as saj-janāgraṇīḥ, the foremost of noble men. The pure devotee is the noblest of all, and he has no feelings of animosity towards anyone. Duality due to animosity is a creation of this material world. There is no such thing in the spiritual world, which is the absolute reality.
(Srimad Bhagavatam-----4:9:45-----purport).

By the interaction of the material modes of nature, creation, maintenance and also annihilation take place inevitably. But at the same time we should know that all is conducted under the superintendence of the Supreme Personality of Godhead. Everything is going on under that process. Creation is the action of the rajo-guṇa, the mode of passion; maintenance is the action of sattva-guṇa, the mode of goodness; and annihilation is the action of tamo-guṇa, the mode of ignorance. We can see that those who are situated in the mode of goodness live longer than those who are situated in the tamo-guṇa or rajo-guṇa. In other words, if one is elevated to the mode of goodness, he is elevated to a higher planetary system, where the duration of life is very great. Ūrdhvaṁ gacchanti sattva-sthāḥ: (B.G.14:18) great ṛṣis, sages and sannyāsīs who maintain themselves in sattva-guṇa, or the mode of material goodness, are elevated to a higher planetary system. Those who are transcendental even to the material modes of nature are situated in the mode of pure goodness; they attain eternal life in the spiritual world.
(Srimad Bhagavatam-----4:11:16-----purport).

There are two kinds of energies in the matter of creation. The Lord creates this material world through His external, material energy, whereas the spiritual world is a manifestation of His internal energy. He is always associated with the internal energy, but He is always aloof from the material energy. Therefore in Bhagavad-gītā (9.4) the Lord says, mat-sthāni sarva-bhūtāni na cāhaṁ teṣv avasthitaḥ: "All living entities are living on Me or on My energy, but I am not everywhere." He is personally always situated in the spiritual world. In the material world also, wherever the Supreme Lord is personally present is to be understood as being the spiritual world. For example, the Lord is worshiped in the temple by pure devotees. The temple is therefore to be understood as being the spiritual world.
(Srimad Bhagavatam-----4:11:26-----purport).

In the deep forest it sometimes appears that there are big palaces and nice cities. That is technically called gandharva-nagara. Similarly, in dreams also we create many false things out of imagination. A self-realized person, or a devotee, knows well that this material cosmic manifestation is a temporary, illusory representation appearing to be truth. It is like a phantasmagoria. But behind this shadow creation there is reality—the spiritual world. A devotee is interested in the spiritual world, not its shadow. Since he has realization of the supreme truth, a devotee is not interested in this temporary shadow of truth.
(Srimad Bhagavatam-----4:12:15-----purport).

Even if one is not successful in reclaiming all the fallen souls back to Godhead, still, because he is Kṛṣṇa conscious, his path to Vaikuṇṭhaloka is open. He personally becomes qualified to enter the Vaikuṇṭhalokas, and if anyone follows such a devotee, he also enters into Vaikuṇṭhaloka. Others, who engage in envious activities, are known as karmīs. Karmīs are envious of one another. Simply for sense gratification, they can kill thousands of innocent animals. Jñānīs are not as sinful as karmīs, but they do not try to reclaim others back to Godhead. They perform austerities for their own liberation. Yogīs are also engaged in self-aggrandizement by trying to attain mystic powers. But devotees, Vaiṣṇavas, who are servants of the Lord, come forward in the actual field of work in Kṛṣṇa consciousness to reclaim fallen souls. Only Kṛṣṇa conscious persons are eligible to enter into the spiritual world. That is clearly stated in this verse and is confirmed in Bhagavad—gītā, wherein the Lord says that there is no one dearer to Him than those who preach the gospel of Bhagavad-gītā to the world.
(Srimad Bhagavatam-----4:12:36-----purport).

In modern so-called scientific society the idea is very prevalent that there is no life on other planets but that only on this earth do living entities with intelligence and scientific knowledge exist. The Vedic literatures, however, do not accept this foolish theory. The followers of Vedic wisdom are fully aware of various planets inhabited by varieties of living entities such as the demigods, the sages, the Pitās, the Gandharvas, the Pannagas, the Kinnaras, the Cāraṇas, the Siddhas and the Apsarās. The Vedas give information that in all planets—not only within this material sky but also in the spiritual sky—there are varieties of living entities. Although all these living entities are of one spiritual nature, in quality the same as the Supreme Personality of Godhead, they have varieties of bodies due to the embodiment of the spirit soul by the eight material elements, namely earth, water, fire, air, sky, mind, intelligence and false ego. In the spiritual world, however, there is no such distinction between the body and the embodied. In the material world, distinctive features are manifested in different types of bodies in the various planets. We have full information from the Vedic literature that in each and every planet, both material and spiritual, there are living entities of varied intelligence.

(Srimad Bhagavatam-----4:20:35-36-----purport).

The Supreme Personality of Godhead is described herein as mahattama-agraṇīḥ. Within this material world, the mahattamas, or great personalities, are Lord Brahmā and Lord Śiva, but He is above them all. Nārāyaṇaḥ paro'vyaktāt: the Supreme Personality of Godhead is in a transcendental position, above everything created within this material world. His opulence, His riches, His beauty, His wisdom, His knowledge, His renunciation and His reputation are all jagat-pavitram, universally purifying. The more we discuss His opulences, the more the universe becomes purer and purer. In the material world, the opulences possessed by a material person are never fixed. Today one may be a very rich man, but tomorrow he may become poor; today one is very famous, but tomorrow he may be infamous. Materially obtained opulences are never fixed, but all six opulences perpetually exist in the Supreme Personality of Godhead, not only in the spiritual world, but also in this material world. Lord Kṛṣṇa's reputation is fixed, and His book of wisdom, Bhagavad-gītā, is still honored. Everything pertaining to the Supreme Personality of Godhead is eternally existing.

(Srimad Bhagavatam-----4:21:38-----purport).

By endeavoring to dominate material nature, the living entity simply struggles hard for existence. Indeed, he struggles so hard to enjoy himself that he cannot even enjoy the material resources. Thus he is sometimes called prakṛti, or jīva, for he is situated in the marginal potency. When the living entity is covered with the three modes of material nature, he is called jīva-saṁjñita. There are two kinds of living entities: one is called kṣara, and the other is akṣara. Kṣara refers to those who have fallen down and become conditioned, and akṣara refers to those who are not conditioned. The vast majority of living entities live in the spiritual world and are called akṣara. They are in the position of Brahman, pure spiritual existence. They are different from those who have been conditioned by the three modes of material nature.

(Srimad Bhagavatam-----4:24:28-----purport).