The soul's real nature is eternal maidservant of Krishna, not enjoyer; forgetting this is humanity's disease.Listen — Srila Prabhupada Uvaca
Śrīmad-Bhāgavatam 6.1.43 — July 24, 1975, Los Angeles 750724SB-LOS ANGELES [30:51 Minutes] SB-06.01.43_750724SB-LOS ANGELES Nitāi: "The candidates for punishment are those who are confirmed by these many witnesses to have deviated from the prescribed regulative duties. Everyone engaged in fruitive activities is suitable to be subjected to punishment according to his different sinful activities." Prabhupāda: etair adharmo vijñātaḥ sthānaṁ daṇḍasya yujyate sarve karmānurodhena daṇḍam arhanti kāriṇaḥ [SB 6.1.43] So we have discussed about the witnesses last..., yesterday. You cannot conceal anything from the eyes of God. That is not possible.
In the Bhagavad-gītā it is said, sarvato pāṇi-pādas tam. God has His eyes, heads, legs, hands everywhere. Therefore He is all-pervasive. So just like government has got vigilance—you are running on the road; there is vigilance—similarly, everyone within this material world, either in this planet or lower planetary system or higher planetary system, they are daṇḍam arhanti.
Everyone is deserving to be punished, beginning from Lord Brahmā down to the ant, every living entity. Daṇḍam arhanti. And the final daṇḍam... Daṇḍa means punishment.
The final daṇḍa is death. Everywhere, anywhere you go within this universe, planetary system... Ūrdhvaṁ gacchanti sattva-sthāḥ: "Those who are in the modes of goodness, they are elevated to the higher planetary system." And madhye tiṣṭhanti rājasāḥ: "Those who are under the spell of passion, they keep within the middle planetary system." And those who are most abominable, they are given to the lower planetary systems. Ūrdhvaṁ gacchanti sattva-sthā madhye tiṣṭhanti rājasāḥ, jaghanya-guṇa-vṛtti-sthāḥ [Bg. 14.18]. Jaghanya means very abominable guṇa, in the darkest region of ignorance. They are put into the lower planetary system, animal.
And there are 8,400,000 different forms of life, and they are distributed all over the universe. Don't think that here only there are living entities and all other planets are vacant. This is nonsense. Everywhere there is living entity.
Therefore it is said in the Bhagavad..., sarva-gaḥ. The living entity is everywhere. You can go anywhere. You can go to the higher planetary system, you can go to the lower planetary system, and you can go to the kingdom of God also, in the spiritual world.
Therefore the living entity's another name is sarva-gaḥ: he can go anywhere. If you like, you go to hell. If you like, you go to heaven. If you like, you go to God.