It has been narrated in Vishnu Purana that the region above Dhruva is the region known by the name Maharloka. Maharloka is at distance of koti (one crore) yoyonas from the region of Dhruva. Maharloka is the region of saints the inhabitants of which live for a Kalpa. Above the Maharloka is Jana Loka which is at a distance of two koti yoyonas. In Janaloka reside the pure-minded sons of Lord Brahma, Sananda and others.
The region of Tapa-Loka is the region where the celestials reside. The name of the celestials residing in the Tapa loka is Baibhrajas and they are inconsumable by fire. At six times the distance from Tapa loka is situated Satya loka, wherein the inhabitants do not know death and it is also known as Brahma loka. The region that extends from the earth to the sun is called Bhur loka and it is inhabited by the Siddhas. The distance, between the Swar Loka and Dhruva which extends over fourteen hundred thousands leagues, is called Swar loka.
Vishnu Purana mentions that the three lokas that is the Jana loka, the Tapa loka and Satya loka are transitory. The Mahar loka, which is situated between the Bhur loka and the Swar loka has the nature of both the lokas and though it becomes devoid of all beings at the end of Kalpa it is finally not destroyed and hence it carries on its existence.