(Similarly, a living entity, when he is actually eligible by Kṛṣṇa consciousness, by development of Kṛṣṇa consciousness, then immediately after giving up this body, he's transferred to that universe where Kṛṣṇa is there. Bhauma-līlā)
"So Śrīla Sanātana Gosvāmī has informed us that those who are competent, those who have become competent to associate with Kṛṣṇa, as Kṛṣṇa says, tyaktvā dehaṁ punar janma naiti mām eti . . . (BG 4.9). This mam eti, that spirit soul goes to Kṛṣṇa first of all within some universe where Kṛṣṇa is having His pastimes, bhauma-līlā. He goes there. Then just like when a person is trained up as apprentice, then he's given the post.
Just like a magistrate, after passing the examination, I.C.S. examination, he's trained up under some magistrate, and then he's given the post. Similarly, a living entity, when he is actually eligible by Kṛṣṇa consciousness, by development of Kṛṣṇa consciousness, then immediately after giving up this body, he's transferred to that universe where Kṛṣṇa is there. Bhauma-līlā. And after his being trained up thoroughly, then he's transferred to the original Kṛṣṇaloka, Goloka Vṛndāvana."
(Prabhupada Lecture, November 2, 1972, Vrindavana)
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