(Click to enlarge painting of the spiritual and material worlds)
"In the Padma Purāṇa, Uttara-khaṇḍa, it is stated that beyond the one-fourth part of God's creation is the three-fourths manifestation. The marginal line between the material manifestation and the spiritual manifestation is the Virajā River, and beyond the Virajā, which is a transcendental current flowing from the perspiration of the body of the Lord, there is the three-fourths manifestation of God's creation. This part is eternal, everlasting, without deterioration, and unlimited, and it contains the highest perfectional stage of living conditions. In the Sāṅkhya-kaumudī it is stated that unalloyed goodness or transcendence is just opposite to the material modes. All living entities there are eternally associated without any break, and the Lord is the chief and prime entity. In the Āgama Purāṇas also, the transcendental abode is described as follows: The associated members there are free to go everywhere within the creation of the Lord, and there is no limit to such creation, particularly in the region of the three-fourths magnitude. Since the nature of that region is unlimited, there is no history of such association, nor is there end of it.
The conclusion may be drawn that because of the complete absence of the mundane qualities of ignorance and passion, there is no question of creation nor of annihilation. In the material world everything is created, and everything is annihilated, and the duration of life between the creation and annihilation is temporary. In the transcendental realm there is no creation and no destruction, and thus the duration of life is eternal unlimitedly. In other words, everything in the transcendental world is everlasting, full of knowledge and bliss without deterioration. Since there is no deterioration, there is no past, present and future in the estimation of time. It is clearly stated in this verse that the influence of time is conspicuous by its absence. The whole material existence is manifested by actions and reactions of elements which make the influence of time prominent in the matter of past, present and future. There are no such actions and reactions of cause and effects there, so the cycle of birth, growth, existence, transformations, deterioration and annihilation—the six material changes—are not existent there. It is the unalloyed manifestation of the energy of the Lord, without illusion as experienced here in the material world. The whole Vaikuṇṭha existence proclaims that everyone there is a follower of the Lord. The Lord is the chief leader there, without any competition for leadership, and the people in general are all followers of the Lord. It is confirmed in the Vedas, therefore, that the Lord is the chief leader and all other living entities are subordinate to Him, for only the Lord satisfies all the needs of all other living entities."
(Śrīmad-Bhāgavatam 2.9.10, Purport)