svarga | स्वर्ग
svarga (Devanagari: स्वर्ग ISO15919: svarga) are the abodes located above the earth in the brahmanda.
They are all within the material realm yet their luxuries far exceed those on the Earth. Some of these abodes are made of gross liek the earth where as others are subtle abodes. So they cannot be perceived with human eyes.
Nevertheless they are all material in nature and made by Maya. God sends jiva to these abodes are short durations to enjoy the fruits of punya.
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REFERENCE
Prema Rasa Madira - The Intoxicating Bliss of Divine Love, Vol. 2, Ch. 9