Our disputant may set forth yet another objection: If this section is properly analyzed, we can conclude that it refers only to those devotees who reach Vaikuṇṭha from the material world. This can be ascertained by studying the six items that determine the import of a text, such as its opening and closing statements. These are described in the following verse
Another objection could be raised: Conditioned souls are called patita, or fallen, and this implies that previously they were not fallen. When we say, “This is a mashed potato,” it means that it was not mashed previously. So, although we are unable to understand how we fell, we must have, otherwise we would not be designated as “fallen.
It has been shown logically that falling from Vaikuṇṭha is not possible under any circumstances. Nor is there any scriptural evidence to support such an event. However, there are many scriptural texts to the effect that it is impossible to fall down from the spiritual world, regardless of whether one has resided there eternally or has attained it after many lifetimes in the mundane world.
No one can enter or remain in Vaikuṇṭha unless he has attained devotion for the Lord. Lord Ṛṣabhadeva confirms this: When the living being is covered by tamo-guṇa, his mind is subject to result-oriented action. Therefore, the jīva cannot be released from attachment to the body until love dawns for Me, Lord Vāsudeva.
(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