In the Vaikuṇṭha planets the land, the trees, the fruits and flowers and the cows — everything — is completely spiritual and personal. The trees are desire trees. On this material planet the trees can produce fruits and flowers according to the order of material energy, but in the Vaikuṇṭha planets the trees, the land, the residents and the animals are all spiritual. There is no difference between the tree and the animal or the animal and the man. Here the word mūrtimat indicates that everything has a spiritual form. Formlessness, as conceived by the impersonalists, is refuted in this verse; in the Vaikuṇṭha planets, although everything is spiritual, everything has a particular form. The trees and the men have form, and because all of them, although differently formed, are spiritual, there is no difference between them.