Jiva Gosvami also describes these two categories in his ParamAtma-sandarbha (47):
tadevamananta eva jIvAkhyAs taTasthAH zaktayaH. Tatra tAsAM vargadvayam. Eko vargo’nAditaH eva bhagavadunmukhaH, anyas tvanAditaH eva bhagavat-parAGmukhaH-svabhAvatastadIya jJAna-bhAvAt tadIya-jJAnAbhAvAcca.
“In this way the marginal energies called jIvas are unlimited. They have two classes. One class is devoted to the Lord beginninglessly (anAdi) and the other is not devoted to the Lord beginninglessly (anAdi). This is because the former class of jIvas naturally have knowledge of the Lord and the second class of jIvas naturally do not have knowledge of the Lord.”
He repeats the same in his Priti-sandarbha (1):
atha jIvazca tadIyo’pi tajjJAna-saMsargAbhAva-yuktatvena tan-mAyA-parAbhUtaH sannAtma-svarUpa-jJAna-lopAn-mAyA-kalpitopAdhyAvezAc-canAdi-saMsAra-duHkhena sambadhyate iti paramAtma-sandarbhAdAveva nirUpitam asti.
“Although the jIva is part of the Lord, he is devoid of knowledge about Him and this deficiency has no beginning. Because of this he is covered by mAyA. This being so, he is united with the beginningless material miseries because the knowledge of his svarUpa is covered and he is absorbed in the upAdhis, designations, created by mAyA. This was explained in the ParamAtma-sandarbha.”
Srila Jiva Goswami - Priti Sandarbha 7
"This is described in these words of Shrimad-Bhagavatam (10.90.46):
shayyasanatanalapa-
krida-snanadi-karmasu
na viduh santam atmanam
vrishnayah krishna-cetasah
"Their love of Krishna was so intense that in their regular activities-in sitting, SLEEPING, traveling, talking, sporting, cleansing, and bathing-the members of Yadu dynasty were simply absorbed in thoughts of Krishna and paid no attention to bodily activities."
Anuccheda 61.2, SRILA JIVA GOSWAMI el MAYOR DE TODOS LOS GRANDES FILOSOFOS VAISNAVAS explica:
"2 Because the spiritual world of Vaikuntha cannot be reached by ordinary materially pious activities, because the Vedic literatures explain that it is beyond the limits of the material creation, because it is glorified as that place in which the residents DO NOT FALL into the illusion of maya, because it is reached when one become unaffected by the three modes of material nature, because by entering a temple of Lord Vishnu even in this material world, one actually enters the spiritual world, and consequently becomes free from the touch of the three modes of material nature, therefore it should be understood that the spiritual world of Vaikuntha is actually a manifestation of the spiritual form of the Personality of Godhead, that the material energy, that it is eternal, that it may be obtained only by devotional service which eclipses the so-called happiness of liberation, and that it is full of eternity, knowledge and bliss."
Despues EN TODO el Anuccheda 63:
"1 That the residents of Vaikunthaloka DO NOT FALL down into the material world is described by Lord Kapila (Shrimad Bhagavatam 3.25.37-38):
“Thus because he is completely absorbed in thought of Me, the devotee does not desire even the highest benediction obtainable in the upper planetary systems, including Satyaloka. He DOES NOT DESIRE the eight material perfections obtained from mystic yoga, nor does he desire to be elevated to the kingdom of God. Yet even without desiring them, the devotee enjoys, even in this life, all the offered benedictions.
2 “The Lord continued: My dear mother, devotees who receive such transcendental opulences are never bereft of them; neither weapons nor the change of time can destroy such opulences. Because the devotees accept Me as their friend, their relative, their son, preceptor, benefactor and Supreme Deity, they cannot be deprived of their possessions AT ANY TIME.”
3 In this verse Lord Kapiladeva says: “Those devotees, who, by My mercy have become free from ignorance, DO NOT DESIRE the greatest opulences and enjoyments available in the material world (vibhutim). They do not desire the eight material perfections (beginning with anima-siddhi) obtained from mystic yoga (aisvaryam astangam anupravrttam). They do not desire opulence equal (sarsti) to that of the Supreme Lord (bhagavatim shriyam). Although the devotees only desire the happiness of devotional service, nevertheless they attain (asnuvate) all these benedictions in the spiritual world of Vaikuntha (me loke).” This statement shows the Supreme Lord’s great affection for His devotees.
4 That although the devotee never prays for material opulence the Supreme Lord nevertheless showers all benedictions on him is seen in the following description of the benedictions granted to Sudama the florist (Shrimad Bhagavatam 10.41.51-52):
“When the florist was offered benediction, he begged from the Lord that he might remain His servant in devotional service and by such service do good to all living creatures. Being satisfied with the florist, Lord Krishna not only gave him benediction for whatever he wanted, but over and above that, He offered him all material opulences, family prosperity, long duration of life, and whatever else his heart desired within the material world.”
5 The devotees of the Lord are ALWAYS unattached to all kinds of opulences. As has already been explained, the devotees do not wish for any spiritual opulence that may be granted by the Lord’s mercy, or any material opulences, up to the opulences Brahmaloka, which may be granted by the Lord’s illusory potency maya. Even though the devotees are granted all kinds of opulence they do not try to enjoy or exploit them, for they consider them very insignificant and not worth their attention.
6 The DESIRELESSNESS of the devotees is described in Chandogya Upanisad (8.1.6):
“The auspicious situation pious deeds grant in this life will eventually be destroyed, and in the same way the auspicious situation pious deeds grant in the next life will also eventually be destroyed. Understanding the temporary nature of these material benedictions, and also understanding the truth about the all-pervading Supersoul, the devotees only desire eternal benefits in relation to the Personality of Godhead. They pass through all kinds of material situations free from all material desires.”
7 At this point someone may object: “Is it not so that in Svargaloka or any other planet both the objects of enjoyment and the enjoyers of those objects will eventually be destroyed? Is this not true also for the devotees and their object of enjoyment?
Lord Kapila answers this objection when He says (Shrimad Bhagavatam 3.25.38):
“In the changeless (santa-rupe) spiritual world of Vaikuntha My devotees are NEVER bereft (na nanksyanti) of transcendental opulences. My personal weapon (me hetih) the wheel of time (animisah), cannot swallow up (no ledhi) their opulences.”
That the residents of Vaikunthaloka are NEVER DEPRIVED of their opulences and auspicious condition of life is also confirmed by the following statement of Chandogya Upanisad (8.15.1):
“Once having entered the spiritual world of Vaikuntha one NEVER RETURNS to the material world.”
8 That the residents of VaikunthalokA NEVER RETURN to the material world is confirmed by Lord Krishna Himself in Bhagavad-gita (8.16):
“From the highest planet in the material world down to the lowest, all are places of misery wherein repeated birth and death take place. But one who attains My abode, O son of Kunti, never takes birth again.”
9 This is also described by Shripada Sankaracarya in these words (Shri-Vishnu-sahasra-nama-bhasya, text 75):
“In the Supreme (param) abode (ayanam), there is NO FEAR OF RETURNING to the material world. The word used here is a bahuvrihi-samasa in the masculine gender.”
10 Lord Kapiladeva’s glorification of the devotee residents of Vaikuntha does not stop here, however, but the Lord continues by explaining that the devotees love only the Supreme Personality of Godhead. He is their sole object of love. This explanation does not only apply to the residents of Vaikunthaloka, but it may ALSO be taken to describe the eternal cowherd residents of Goloka Vrndavana, who also consider Lord Krishna to be the sole object of their love.
11 At this point someone may ask: “When the living entities become free from the ignorance of materialism what different varieties of love for the Personality of Godhead do they manifest?”
To answer this question Lord Kapila says: “Some devotees (yesam), such as the sages described in Padma Purana Uttara-khanda, desire to approach Me as their dear master, and as a result they meditate on Me as their dear (priya) master. Some devotees, such as the Four Kumaras and others, desire to see Me as the Supreme Brahman (atma), and they meditate on Me in that way. In whatever way the devotee wish to love Me, they may approach Me in that way.”
We may note that in this verse the word ‘suhrdah’ (friend and benefactor) is in the plural. This means that there are many different kinds of friends and the Lord is willing to become any one of many different kinds of friends for His devotee. The exchange of friendship between the Lord and the devotees is described by Narada Muni in the following words (Shrimad Bhagavatam (4.12.37):
12 “Persons who are peaceful, equipoised, cleansed and purified, and who know the art of pleasing all other living entities, keep friendship only with the Lord and His devotees; they alone can very easily achieve the perfection of going to Godhead.”
A nitya-mukta devotee in Vaikuntha has a fully purified mind, body, and senses. To come to the material world from Vaikuntha, that spiritual body has to be covered by matter. Not only must it be covered, but it has to become unmanifest and contract into atomic size. This implies that the spiritual body has to undergo a change or transformation. This is against the nature of spiritual objects, which are avikari (not transformable). This also means that matter has to cover the suddha-sattva spiritual body and make it impotent. We have to accept that maya covers the spiritual energy of the Lord. This lodges us again in a slight variation on the Mayavada philosophy. But just as Brahman is the energy of the Lord and cannot be covered by maya, so the suddha-sattva bodies of the nitya-mukta devotees are pure spiritual energy belonging to the para-sakti of the Lord.
Even if such a devotee is covered by matter, he would remain spiritual within and retain his Vaikuntha knowledge and consciousness. If a bulb is covered from outside, it does not stop giving light. The light is
contained within. It does not lose its luminous characteristic. How can the spiritual consciousness of a Vaikuntha devotee be lost even if he gets a material body? It is not lost. Srila Jiva Gosvami says, therefore,
that when Jaya and Vijaya became demons, within, they knew themselves and kept their spiritual form (Priti Sandarbha 7).
