In the Bhagavad Gita it says that once Brahma's night arrives, every living entity is annihilated and unmanifest, and thereafter they take rest in the body of Lord Vishnu. After the living entities are unmanifest in the body of Lord Vishnu, do they live in their spiritual bodies, since they don’t have material bodies?
I assume that they live in their spiritual bodies, because all living entities are eternal, and if they don’t have a material body, still they must continue to exist, thus without being covered by this material body I assume that we become purely spiritual and live in our normal spiritual bodies.
It is like they are asleep—as far as their conscious experience goes. Krishna remembers their karma and desires, and they get suitable bodies to continue to try to fulfill those material desires in the next creation.