The universe

The cosmos may be understood as seen by eyes , the universe . We can also assume it to be the whole atmosphere surrounding living place of liberated atmas or souls .These , when are left from the body , attain good or bad positions. As per gita…
Te tam bhuktwaa swargalokam vishaalam
Ksheene punye martyalokam vishanti;
Evam trayeedharmamanuprapannaa
Gataagatam kaamakaamaa labhante.
. They, having enjoyed the vast heaven, enter the world of mortals when their merits are
exhausted; thus abiding by the injunctions of the three (Vedas) and desiring (objects of) desires,
they attain to the state of going and returning.
COMMENTARY: When their accumulated merits are exhausted, they come to this world
again. They have no independence.

This is also confirmed by veda…
Sa no bandhurjanita sa vidhata dhamani ved bhuvnani vishwa .yatra deva amrutmanshanashtratiye dhamandhyerayant .