(4 and 5) A perfected devotee never commits an offense. Offenses are committed due to ignorance, resulting from forgetfulness of the Lord. Offense (aparādha) means an act that causes displeasure. A siddha devotee never forgets the Lord, and he never desires to displease the Lord; he thus never commits offenses, knowingly or unknowingly.
(2) There is no possibility of committing sin in the spiritual world. Sin and piety exist only in the material world, both being products of the guṇas of nature. A devotee in the spiritual world is situated in his eternal inherent nature (svarūpa), free from material covering or ignorance...
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
Commentary by Satyanarayana Dasa: In this anuccheda, Śrīla Jīva Gosvāmī proves that no one falls to the material world from Vaikuṇṭha. In other words, Vaikuṇṭha is acyuta-padam, a place devoid of falldown. Anuccheda 49 established that Vaikuṇṭha is not attained by karma ...
(3) No one falls down from that abode (tato’skhalanam). Śrī Kapiladeva says: Thereafter, they do not hanker after any opulence stored for them by My māyā, nor for the eight ensuing yogic paranormal powers, nor even for the transcendental glory of God, and yet these benign gifts become effortlessly available to them in My supreme abode
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... Read More
(Continuation of translation and commentary on Bhagavat Sandarbha, Anuccheda 49 by Satyanarayana Dasa) In this section, Jīva Gosvāmī first explains that Vaikuṇṭha cannot be attained by dualistic action, or in other words, by result-oriented action of any kind.