When a living entity is liberated from Devī-dhāma but does not know of the opulence of Hari-dhāma, he is placed in Maheśa-dhāma, which is between the other two dhāmas. The liberated soul does not get an opportunity to serve the Supreme Personality of Godhead there; therefore although this Maheśa-dhāma is Lord Śiva’s dhāma and above Devī-dhāma, it is not the spiritual world. The spiritual world begins with Hari-dhāma, or Vaikuṇṭhaloka.
The spiritual world begins with Hari-dhama, or Vaikunthaloka
Sri Caitanya-caritamrta
CC Madhya-lila
The liberated soul does not get an opportunity to serve the Supreme Personality of Godhead there; therefore although this Maheśa-dhāma is Lord Śiva’s dhāma and above Devī-dhāma, it is not the spiritual world. The spiritual world begins with Hari-dhāma, or Vaikuṇṭhaloka.
“Kṛṣṇa is the supreme proprietor of all dhāmas, including Goloka-dhāma, Vaikuṇṭha-dhāma and Devī-dhāma. The paravyoma and Goloka-dhāma are beyond Devī-dhāma, this material world.