Kṛṣṇa is the Absolute Truth, the Supreme Personality of Godhead, and He is situated in His internal potency, which is known as svarūpa-śakti or ātma-śakti, as described in the Bhagavad-gītā. He expands Himself in multiple forms, some of which are known as His personal forms and some as His separated forms. Thus He enjoys Himself in all the spiritual planets, as well as in the material universes.
Kṛṣṇa's separated expanded forms are the living entities, who are classified according to which of the Lord's energies they are under. They are divided into two classes—eternally liberated and eternally conditioned. Eternally liberated living entities never come into contact with the material nature, and therefore they do not have any experience of material life.