No One Falls From Vaikuṇṭha – Part 3 (Bhagavat Sandarbha, 51)
Continuation of the commentary: Transcendental entities do not get converted from spiritual to material. Moreover, Vaikuṇṭha is unlimited—it has no bounds. It is anantam, as stated in the Bhāgavatam. This abode is truth, consciousness, the unlimited, the indestructible spiritual effulgence that silent sages witness in their trance