Devotees of Krishna should not even desire to enter the perpetual never aging eternally opulent Vaikuntha Loka Planets, what to speak of the mundane temporary material heavenly planets. Devotees of Krishna ONLY want to go to Goloka Vrindavana the top most Spiritual Planet.

Devotees of Krishna should not even desire to enter the Vaikuntha Loka Planets! They only want to go to Krsnaloka where Lord Caitanya Mahaprabhu is (Goloka Vrindavana)

Srila Prabhupada - ''You have inquired about how we leave our body and enter into the Spiritual Sky. This information is very nicely explained in the Second Canto of Srimad-Bhagavatam, First Chapter.

The idea is that this material universe (Brahmanda) is just like a coconut fruit, and exactly like the coconut fruit there is covering of several layers.

Each layer is said to be ten times more than the other. So when a living entity is eligible and fully prepared to enter into the Spiritual Sky, he merges his different bodily elements which are called earth, fire, water, air, and ether.

In those covering layers these bodily elements return, and the living entity goes back to the Spiritual Sky.

Pure devotees do not desire to enter into any one of the higher planetary systems of this universe. Sometimes mystic yogis are interested to see the higher planetary systems, and before entering into the Spiritual Sky, they take advantage of seeing the higher planetary systems.

But a pure devotee is so much eager to enter back into the Spiritual Sky, especially devotees of Krishna, so they do not try even to enter into the Vaikuntha Lokas.

Everything depends on the intense desire of the living entity, and Krishna gives all facilities for fulfilling such desires.

So far as we are concerned, we should always be very much eager to directly contact Krishna, following the Footprints of Lord Caitanya.

And as you are Vrndavanesvari, you should always pray to Srimati Radharani to engage yourself in Her Service. That will be the fulfillment of your life''. Letter to Vrndavanesvari -- Allston, Mass 26 April, 1969

Srila Prabhupada - ''Regarding your questions, matter originally is spirit and when spirit is not distinctly understood, that is matter.

Just like a tree is also a manifestation of spirit soul, but the consciousness is covered. When the tree is cut, it does not protest. But the moving entity has stronger consciousness than the tree. There is consciousness in the tree though.

Also consciousness in a dormant state is matter; consciousness in a completely developed state is spirit.

Matter is the symbol of undeveloped consciousness.

Thinking is a subtle form of matter. Just like it says in Bhagavad-gita: "bhumir apo 'nalo vayuh . . . (BG 7.4)." Like the ether is subtle, the mind is more subtle—subtle form of matter.

As for your third question is concerned everything is in the spiritual world. Krishna is the sum total of spirit and everything is coming from Him. Aham sarvasya prabhavo . . . (BG 10.8).

Matter, spirit, everything comes from Him. He is the supreme life, the origin of spirit and life. Therefore matter emanates from life. Nityo nityanam . . . He is the Supreme Consciousness of all other consciousness''. Letter to Madhava -- Mayapur 17 February, 1976

Srila Prabhupada - ''The five gross elements are earth, water, fire, air, and ether. The four subtle elements are mind, ego, intelligence, and consciousness. Above these is the soul, and above the soul is the Supersoul''. Letter to Upendra -- Los Angeles 24 January, 1969