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In Vedic philosophy, Devī-dhāma refers to the divine realm of Durgā, the supreme goddess and the embodiment of Śakti (cosmic energy). It is one of the three primary realms described in Gaudiya Vaishnavism, which classifies existence into:
1. Devī-dhāma – The material world, governed by Durgā.
2. Mahesh-dhāma (Śivaloka) – The intermediate realm, governed by Śiva.
3. Vaikuṇṭha/Goloka – The spiritual world, the abode of Lord Viṣṇu and Lord Kṛṣṇa. (Goloka-dham, the abode of Sri Krishna, is the topmost planet in Vaikuṇṭha)

Durgā as the Controller of Devī-dhāma
• Durgā is the mother and ruler of the material universe.
• She embodies Māyā-śakti, which creates illusion and binds souls to the cycle of birth and death (saṃsāra).
• The three guṇas (sattva, rajas, tamas) operate under her command, influencing all beings.

Significance in Devotion and Liberation
• While Durgā controls the material world, she is ultimately a servant of Lord Kṛṣṇa, acting as His energy.
• Devotees seeking liberation aim to transcend Devī-dhāma and reach the spiritual world beyond illusion.
• However, those devoted to Śāktism worship Durgā as the Supreme Mother, seeking her blessings for both worldly and spiritual progress.