Śrīla Jīva Gosvāmī explains that whereas the external manifestation of the Lord’s abode was covered by the ocean, the Lord’s eternal Dvārakā exists beyond the material universe and certainly beyond the material ocean. Dvārakā had been constructed by Viśvakarmā, the architect of the demigods, and the Sudharmā assembly hall had been brought from heaven. In that city there were many beautiful and splendorous residences of the aristocratic Yadu dynasty, and the most beautiful residence of all was that of the Supreme Personality of Godhead. Śrīla Jīva Gosvāmī mentions that even in the modern age, people who live near the site of the original Dvārakā sometimes catch a glimpse of it in the ocean. Ultimately, the Lord’s associates and abode are eternal, and one who understands this is qualified to become fully Kṛṣṇa conscious.