This universe and even a single atom within it have no definition without reference to the Supreme Soul. If that is so, then objects related to the Lord are also spiritual and non-different from the Lord. This universe, famous as being subject to change, and even an atom in it, cannot be defined without Paramātmā. Everything is Paramātmā. The universe is imposed on Paramātmā. The illusion of water in a mirage will not take place at all without light. It is all light. The illusion of water is imposed on light. However, some famous objects are perceived as real and spiritual, such as bhakti and things produced by bhakti or within bhakti, and the abodes of the Lord. lakṣaṇaṁ bhakti-yogasya nirguṇasya hy udāhṛtam ahaituky avyavahitā yā bhaktiḥ puruṣottame It is said that the quality of bhakti beyond the guṇas is that bhakti which is devoid of other results other than bhakti and which is unobstructed by other processes. SB 3.29.12 The Lord says mat-sevāyāṁ tu nirguṇā: faith in my devotional service is purely transcendental. (SB 11.25.27) He has also said man nitekaṁ tu nirguṇam, nirguṇo mad apaśṛayaḥ, and man niṣṭaṁ nirguṇam smrṭam: my abode is beyond the guṇas, the devotee is beyond the guṇas, knowledge of the Lord is beyond the guṇas. (SB 11.25.26, 24, 25) All objects related to bhakti are beyond the guṇas. Gopāla-tāpanī Upaniṣad says tāsaṁ madhye sākṣād brahma-gopāla-purī hi: among them, the abode of Gopāla is Brahman. Saccidānandaika-rase bhakti-yoge tiṣṭhati: the Lord resides in bhakti, filled with eternity, knowledge and bliss. The planet of the Lord and bhakti-yoga are beyond the guṇas and thus the highest truth. That is explained in this verse. If it is defined as being beyond the guṇas, it is cit-samaḥ, the same cit. Paramātmā is beyond the guṇas. Since all these objects are the expansions of Paramātmā, they are the one Paramātmā (ātmavat).