BG Chap 8 - The results attained by pure devotees and others

Attaining the Lord, the great devotees do not take birth again, which is full of suffering and temporary. Staying in the womb is painful, and birth is not permanent in the sense that one starts to die as soon as he is born. The great souls attain a birth similar to Kṛṣṇa, which is full of joy because it is eternal. When Kṛṣṇa appears in the house of Vasudeva, His devotees, being His eternal associates, would also appear with Him and not at other times. Other devotees attain perfection, but those who exclusively think of the Lord (ananya cetāḥ) attain the very highest perfection – a position as an assistant in the Lord’s pastimes.

All jīvas take rebirth even if they have great puṇyas. The jīvas attain worlds up to and including Brahmaloka. All the jīvas in Svarga and other planets including Brahmaloka return to the earth and take birth after exhausting their karmas. But some devotees of the Lord who are attached to varṇāśrama and have some interest in experiencing the higher planets, do not fall after going there. With the destruction of those planets, they along with the ruler of the planet go to the Supreme Lord’s planet. The Lord repeats the words ‘mām upetya’ in two consecutive verses to emphasize that those who attain Him do not take birth again. He does not want us bewildered by a desire to go to the heavenly planets. He therefore states that every situation in the material world is miserable.