CC Ādi 5.19
eka-i svarūpa tāra, nāhi dui kāya
The above-mentioned dhāmas are movable, by the omnipotent will of Lord Kṛṣṇa. When Śrī Kṛṣṇa appears on the face of the earth, He can also make His dhāmas appear, without changing their original structure. One should not discriminate between the dhāmas on the earth and those in the spiritual sky, thinking those on earth to be material and the original abodes to be spiritual. All of them are spiritual. Only for us, who cannot experience anything beyond matter in our present conditioned state, do the dhāmas and the Lord Himself, in His arcā form, appear before us resembling matter to give us the facility to see spirit with material eyes. In the beginning this may be difficult for a neophyte to understand, but in due course, when one is advanced in devotional service, it will be easier, and he will appreciate the Lord’s presence in these tangible forms.