Verse 1.2.96-97

Sanskrit text, Unicode transliteration, Word-for-word and English translation of verse 1.2.96-97:

अथ वायु-पुराणस्य मतम् एतद् ब्रवीम्य् अहम् ।
श्री-महादेव-लोकस् तु सप्तावरणतो बहिः ॥ ९६ ॥
नित्यः सुखमयः सत्यो लभ्यस् तत्-सेवकोत्तमैः ॥ ९७ ॥

atha vāyu-purāṇasya matam etad bravīmy aham |
śrī-mahādeva-lokas tu saptāvaraṇato bahiḥ || 96 ||
nityaḥ sukhamayaḥ satyo labhyas tat-sevakottamaiḥ || 97 ||

Now, please hear as I speak from the viewpoint of the Vāyu Purāṇa. Beyond the seven external layers and coverings of this brahmāṇḍa, such as the Earth, Śrī Śivaloka exists. It is eternal, blissful and thoroughly real. Only the best of all servitors achieve that planet.

Commentary: Dig-darśinī-ṭīkā with Bhāvānuvāda

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

If on Mt. Kailāsa his opulence is sparsely manifest, then where is he presently residing with full majestic opulence? Brahmā is speaking comparatively with the words, śrī-mahādevalokas and so on. Beyond the seven outer coverings such as earth, water and so forth, on the outer portion of this brahmāṇḍa, Śrī Śivaloka exists. It is eternal and indestructible, that is, as that brahmāṇḍa is not destructible or illusory, it is an eternal, real manifestation. Therefore, it is never in contact with sorrow—it is full of happiness, a fully matured state of happiness. So, all of Śrī Mahādeva’s best devotees achieve this planet.

Who are the topmost devotees? Those who can perceive the subtle nondifference between Śrī Śiva and Śrī Kṛṣṇa, they are the best devotees. Śrī Kṛṣṇa has the qualities of the supreme controller, and those who understand this never maintain a separatist mentality between Śrī Śiva and Śrī Kṛṣṇa. In order to expand bhakti, sarveśvara Śrī Kṛśṇa is worshipable in the form of His bhaktāvatara, the incarnation of a devotee—Śrī Śiva. In this way, realized devotees who do not possess a separatist mentality attain this divine Śrī Śivaloka. Conversely, those fruitive persons and speculators who consider Śrī Śiva separately from Śrī Kṛṣṇa and worship Śrī Śiva as the supreme controller (īśvara) can never go to that divine Śivaloka.