From the World Beyond Death

In the world of life beyond death, there are seven main planes. There are different realms in these seven planes assigned for different types of souls. In the lower levels the sinners experience punishments for their sins and in the higher levels the virtuous souls experience the rewards for their virtues. The Bhu-plane and Bhuva-plane are the only planes for experiencing the rewards and punishments in accordance to the worldly karma of a soul.
Right after the boundary of Bhuva-plane starts the arena of eternal karma. The field of karma for the enlightened souls start from Swaloka and has extended through Maholoka, Janoloka and Tapoloka. The enlightened souls who dwell in those planes control everything of this universe according to God's instructions.