Verse 1.2.22

Sanskrit text, Unicode transliteration, Word-for-word and English translation of verse 1.2.22:

उत्साद्य माम् अवज्ञाय मदीयाम् अमरावतीम् ।
सर्वोपरि स्व-भवनं रचयामास नूतनम् ॥ २२ ॥

utsādya mām avajñāya madīyām amarāvatīm |
sarvopari sva-bhavanaṃ racayāmāsa nūtanam || 22 ||

He then disregarded me by divesting all opulence from my Amarāvatī Purī, situated above all other planetary systems, and established His own new and original abode.

Commentary: Dig-darśinī-ṭīkā with Bhāvānuvāda

(By Śrīla Sanātana Gosvāmī himself including a deep purport of that commentary)

Śrī Upendra ravaged Amarāvatī Purī, situated higher than all planetary systems (above even Brahmaloka) and in the midst of that Vaikuṇṭha known as Ramāpriya, He then established His own new and original abode. This Vaikuṇṭha is within this universe (brahmāṇḍa). Therefore, though comparatively inferior to that Vaikuṇṭha beyond this material manifestation, it is still replete with eternity, bliss and knowledge (sac-cid-ānanda).

The theft of the Pārijāta tree in Amarāvati is elaborated upon in the Hari-vaṃśa (2.70.37):

इदं भङ्क्त्वा मदीयञ्च भवनं विष्णुना कृतम्
उपर्य् उपरि लोकानाम् अधिकं भुवनं मुने

idaṃ bhaṅktvā madīyañca bhavanaṃ viṣṇunā kṛtam
upary upari lokānām adhikaṃ bhuvanaṃ mune

“O Sage, having vanquished my Amarāvatī Purī, Bhagavān Śrī Viṣṇu established His own new abode above all planetary systems and material manifestations, a new Vaikuṇṭha planet within this material universe.”

What is spoken by the Indra named Purandara of the seventh manvantara is retold in the Śrīmad-Bhāgavatam (while speaking about the fifth manvantara, 8.5.4, 5):

पत्नी विकुण्ठा शुभ्रस्य वैकुण्ठैः सुर-सत्तमैः
तयोः स्व-कलया जज्ञे वैकुण्ठो भगवान् स्वयम्
वैकुण्ठः कल्पितो येन लोको लोक-नमस्कृतः
रमया प्रार्थ्यमानेन देव्या तत्-प्रिय-काम्यया

patnī vikuṇṭhā śubhrasya vaikuṇṭhaiḥ sura-sattamaiḥ
tayoḥ sva-kalayā jajñe vaikuṇṭho bhagavān svayam
vaikuṇṭhaḥ kalpito yena loko loka-namaskṛtaḥ
ramayā prārthyamānena devyā tat-priya-kāmyayā

“Along with His plenary expansions, the Lord appeared from the demigods Śubhra and his wife Vikuṇṭhā and thus became celebrated Himself as Bhagavān Vaikuṇṭha. By His prayers to please the goddess of fortune Ramā-devī, Bhagavān Vaikuṇṭha created the Vaikuṇṭha planet which is superior to all other planets.”

It should be understood that all the evidence cited here is due to the difference of kalpas. Or else, in the previous kalpa (in the story of the fifth manvantara) the plan began to be conceived, and now, unparalleled to anything else, this Vaikuṇṭha is a fully constructed place with unimaginable opulence. When both stories are reconciled like this, there is no conflict of interest.