'pravartate yatra rajas tamas tayoh sattvam ca mishram na ca kala-vikramah, na yatra maya kim utapare' (SB 2.9.10); its dwellers are four-armed and Shri abides there in bodily form (SB 2.9.11, 13).
Vaikuntha
वैकुण्ठ
Vaikuṇṭha is the eternal abode of Lord Viṣṇu, held to be beyond the three guṇas of nature and untouched by creation and dissolution; its dwellers, His attendants, bear four-armed forms, and neither age nor death nor grief enters there. The name itself is explained as 'where there is no kuṇṭhā', no obstruction. The third Skandha describes it at length in the episode of the curse of Jaya and Vijaya. Its mention at SB 2.7.31 is particularly striking: it is to this realm that the Lord would carry the ordinary cowherds who slept at night from the day's labour — that abode being reached not by austerity or knowledge but by nearness to Him.
Śrīmad Bhāgavata Mahāpurāṇa 2.7.31 — Sanskrit Wikisource (pinned oldid=200170)