The material world comprises of billions of universes and is twenty five percent of the total manifestation. The other seventy five percent is the spiritual manifestation.

“The spiritual world, which consists of three fourths of the Lord’s energy, is situated beyond this material world, and it is especially meant for those who will never be reborn. Others, who are attached to family life and who do not strictly follow celibacy vows, must live within the three material worlds.” (Shrimad-Bhagavatam 2.6.20)

Eventually all souls go back to the spiritual manifestation and live eternally in complete bliss.

The topmost planet in the spiritual manifestation is known as “Goloka Vrindavana”. This is where the original form of God, the Godhead, Lord Krishna resides.

“That original Saṅkarṣaṇa [Lord Balarāma] is the cause of both the material and the spiritual creation. He is the predominating Deity of egotism, and by the will of Kṛṣṇa and the power of the spiritual energy, He creates the spiritual world, which consists of the planet Goloka Vṛndāvana and the Vaikuṇṭha planets.” (Caitanya-caritamrta Madhya-lila 20.256)