After being freed from the material body where does the soul go?
“Sva-samsthana indicates that the impersonalists have no particular place to stay. The impersonalists sacrifice their individuality so that the living spark can merge into the impersonal effulgence emanating from the transcendental body of the Lord, but the devotee has a specific abode. The planets rest in the sunshine, but the sunshine itself has no particular resting place. When one reaches a particular planet, then he has a resting place. The spiritual sky, which is known as Kaivalya, is simply blissful light on all sides, and it is under the protection of the Supreme Personality of Godhead. As stated in Bhagavad-gita (14.27), brahmano hi pratisthaham: the impersonal Brahman effulgence rests on the body of the Supreme Personality of Godhead. In other words, the bodily effulgence of the Supreme Personality of Godhead is kaivalya, or impersonal Brahman. In that impersonal effulgence, there are spiritual planets, which are known as Vaikuntha, chief of which is Kṛṣṇaloka. Some devotees are elevated to the Vaikuntha planets, and some are elevated to the planet Kṛṣṇaloka. According to the desire of the particular devotee, he is offered a particular abode, which is known as sva-samsthana, his desired destination. By the grace of the Lord, the self-realized devotee engaged in devotional service understands his destination even while in the material body. He, therefore, performs his devotional activities steadily, without doubting, and after quitting his material body he at once reaches the destination for which he has prepared himself. After reaching that abode, he never comes back to this material world.
The words lingad vinirgame, which are used here, mean “after being freed from the two kinds of material bodies, subtle and gross.” The subtle body is made of mind, intelligence, false ego, and contaminated consciousness, and the gross body is made of five elements–earth, water, fire, air, and ether.
When one is transferred to the spiritual world, he gives up both the subtle and gross bodies of this material world. He enters the spiritual sky in his pure, spiritual body and is stationed in one of the spiritual planets. Although the impersonalists also reach that spiritual sky after giving up the subtle and gross material bodies, they are not placed in the spiritual planets; as they desire, they are allowed to merge in the spiritual effulgence emanating from the transcendental body of the Lord. The word svasamsthanam is also very significant. As a living entity prepares himself, so he attains his abode. The impersonal Brahman effulgence is offered to the impersonalists, but those who want to associate with the Supreme Personality of Godhead in His transcendental form as Narayana in the Vaikunthas, or with Krishna in Kṛṣṇaloka, go to those abodes, wherefrom they never return.”
Source: A.C. Bhaktivedanta Swami Prabhupada (2014 edition), “Srimad Bhagavatam”, Third Canto, Chapter 27 – Text 29