Vaikuṇṭha Is Beyond the Material World (Bhagavat Sandarbha, 50)
Anuccheda 50 (2) Vaikuṇṭha is transcendental to the manifested cosmos (prapañcātītatvam). Rudra declares this truth to the Pracetas: sva-dharma-niṣṭhaḥ śata-janmabhiḥ pumān viriñcatām eti tataḥ paraṁ hi mām avyākṛtaṁ bhāgavato’tha vaiṣṇavaṁ padaṁ yathāhaṁ vibudhāḥ kalātyaye A person scrupulously devoted to his occupational duty for one hundred births becomes eligible to occupy the post of Brahmā, and