PURPORT

Srila Visvanatha Cakravarti Thakura remarks here that this Vaikuntha planet, like Srimad-Bhagavatam, appears and is said to be born or created, but both Srimad-Bhagavatam and Vaikuntha eternally exist beyond the material universes, which are enveloped by eight kinds of coverings. As described in the Second Canto, Lord Brahma saw Vaikuntha before the creation of the universe. Viraraghava Acarya mentions that this Vaikuntha is within the universe. It is situated above the mountain known as Lokaloka. This planet is worshiped by everyone.