
Sri Kapiladeva said in Śrīmad-Bhāgavatam (3.25.37- 38):
atho vibhūtiṁ mama māyāvinas tām aiśvaryam aṣṭāṅgam anupravṛttam śriyaṁ bhāgavatīṁ vāspṛhayanti bhadrāṁ parasya me te ‘śnuvate tu loke
na karhicin mat-parāḥ śānta-rūpe nankṣyanti no me ‘nimiṣo leḍhi hetiḥ yeṣām ahaṁ priya ātmā sutaś ca sakhā guruḥ suhṛdo daivam iṣṭam
Although My devotees, who are free from ignorance, by My mercy, may be offered the eight types of mystic perfections, the opulence of the heavenly planets or even the opulence of Vaikuntha, they do not desire it. They automatically attain these when they reach My abode. My dear mother, devotees who receive such transcendental opulences are never bereft of them. Neither weapons nor the change of time can destroy such opulences. Because the devotees accept Me as their friend, their relative, their son, preceptor, benefactor, and Supreme Deity, they cannot be deprived of their possessions at any time. The word atho Śrīmad-Bhāgavatam (3.25.37) indicates “after the removal of ignorance.” Mama māyayā means “by the Lord’s mercy on the devotee.” Vibhūti means “the opulence of enjoyment”. Ācitām means “manifest for the devotees purpose, and the eight mystic opulences such as aṇimā also naturally become present for the devotees.” The devotees do not even desire the Lord’s opulence, called sārṣṭi. This means that because the devotees yearn only for the bliss of devotional service, they have no desire for any of the above stated opulences; but they certainly achieve them in the Lord’s planet called Vaikuntha. This shows the Lord’s special affection for His devotees. This is also exemplified in the benediction given to Sudama, the florist Śrīmad-Bhāgavatam (10.41.51-52):
so ‘pi vavre ‘calāṁ bhaktiṁ tasminn evākhilātmani tad-bhakteṣu ca sauhārdaṁ bhūteṣu ca dayāṁ parām iti tasmai varaṁ dattvā śriyaṁ cānvaya-vardhinīm balam āyur yaśaḥ kāntiṁ nirjagāma sahāgrajaḥ
“Sudama chose unshakable devotion for Krishna, the Supreme Soul of all existence; friendship with His devotees; and transcendental compassion for all living beings. Not only did Lord Krishna grant Sudama these benedictions, He also awarded him strength, long life, fame, beauty, and ever-increasing prosperity for his family. Then Krishna and His elder brother took Their leave.
The devotee is not interested in using these opulences for his enjoyment. The phrases “after ignorance is dispelled” and “given by My mercy” also indicate that these opulences do not produce undesirable effects. Māyayācitām includes all opulence up to that found in Brahmaloka, and it shows that the devotees have control over everything. But they do not make use of such opulence, considering it very insignificant and unfit to be enjoyed. The Śruti states Chāndogya Upaniṣad (8.1.6), “Just as the enjoyment earned by karma in this world perishes in due course, so does the heavenly pleasure attained by pious deeds.” And, Those who leave their body in full knowledge of the Lord and the real desirable objects, can freely travel in all the planets.” A doubt may be raised that if Vaikuntha is another planet like heaven, with no special distinction, then sooner or later the enjoyer and the enjoyment will be vanquished. Lord Kapila answers this objection in Śrīmad-Bhāgavatam (3.25.38) by use of the word śāntarupe: “The nature of Vaikuntha is śāntam, or unchanging, and its residents, who are My devotees, are never destroyed. In other words, they are never bereft of enjoyment. My time cycle does not devour them, no leḍhi.” Thus the Śruti states Chāndogya Upaniṣad (8.15.1), “He does not return.” The Gitopaniṣad declares Bhagavad-gītā. (8.16),
ā-brahma-bhuvanāl lokāḥ punar āvartino ‘rjuna mām upetya tu kaunteya punar janma na vidyate From the highest planet in the material world down to the lowest, all are places of misery wherein repeated birth and death take place, but one who attains to My abode, O son of Kunti, never takes birth again. While commenting on the name Parāyaṇa in the Sahasranāma-bhāṣya (75), Shankaracarya writes, That place in which there is no fear of return is the Supreme Abode. Therefore it is called parāyaṇa. Because the term appears in the masculine gender, it is a bahuvrīhi samāsa, which means “the Lord to whom this place belongs. This is not the end of the glories of those who attain Vaikuntha. Lord Kapila states this with the words beginning with yeṣām aham. This means that for them there is no object of love other than the Lord. Alternatively, the statement can be taken as a reference to Goloka, because the gopas who eternally reside there have such a mood. The line beginning with yeṣām may also be taken as an answer to the question,
“What type of people attain that abode after getting free from ignorance?” The answer is indicated by the Lord: “Only those people who desire Me as their beloved (priyaḥ) or husband (patiḥ), like the sages described in the Uttara-khaṇḍa of the Padma Purāṇa; or those who meditate on Me as Brahman personified like the four Kumaras; or those who meditate on Me as their son, friend, worshipable master, and so on, can attain Vaikuntha. The word suhṛda, bosom friend, is in the plural, because they are of various kinds. Sri Narada spoke in a similar fashion inŚrīmadBhāgavatam (4.12.37): “Persons who are peaceful, equipoised, cleansed and purified, and who know the art of pleasing all other living entities, keep friendship only with devotees of the Lord, they alone can very easily achieve the perfection of going to that abode from where no one falls down, acyuta pādam.”
— From Anuccheda 63, Bhāgavata-sandarbha of Srila Jiva Goswami. Translation by Satya Narayan Das. ·
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