When a living entity is liberated from Devī-dhāma but does not know of the opulence of Hari-dhāma, he is placed in Maheśa-dhāma, which is between the other two dhāmas. The liberated soul does not get an opportunity to serve the Supreme Personality of Godhead there; therefore although this Maheśa-dhāma is Lord Śiva's dhāma and above the Devī-dhāma, it is not the spiritual world. The spiritual world begins with Hari-dhāma, or Vaikuṇṭhaloka.