CC Madhya 21.54
goloka-paravyoma — prakṛtira para
ei tina dhāmera — of these three dhāmas, or residential places, namely Goloka Vṛndāvana-dhāma, Vaikuṇṭha-dhāma (Hari-dhāma) and Devī-dhāma (the material world); haya — is; kṛṣṇa — Lord Kṛṣṇa; adhīśvara — the supreme master; goloka-paravyoma — the spiritual planet Goloka and the spiritual sky; prakṛtira para — beyond this material energy.
“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.
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.