There are two classes of souls, jivas, who come into this world. One class comes from the spiritual Vaikuntha planets by the necessity of nitya-lila, the eternal pastimes of Krsna. Another comes by constitutional necessity.
The brahmajyoti, the nondifferentiated marginal plane, is the source of infinite jiva souls, atomic spiritual particles of nondifferentiated character. The rays of the Lord's transcendental body are known as the brahmajyoti, and a pencil of a ray of the brahmajyoti is the jiva. The jiva soul is an atom in that effulgence, and the brahmajyoti is a product of an infinite number of jiva atoms.
Generally, souls emanate from the brahmajyoti which is living and growing. Within the brahmajyoti, their equilibrium is somehow disturbed and movement begins. From nondifferentiation, differentiation begins. From a plain sheet of uniform consciousness, individual conscious units grow. And because the jiva is conscious it is endowed with free will. So, from the marginal position they choose either the side of exploitation or the side of dedication.
Krsna bhuli sei jiva anadi bahirmukha . Anadi means that which has no beginning. When we enter the land of exploitation, we come within the factor of time, space, and thought. And when we come to exploit, action and reaction begins in the negative land of loan. Although we strive to become masters, really we become losers.
Goloka and Vaikuntha servitors are also seen to be within the jurisdiction of the brahmanda, the material universe, but that is only a play, lila. They come from that higher plane only to take part in the Lord's pastimes and then return. The fallen souls come from the marginal position within the brahmajyoti and not from Vaikuntha.
The first position of a soul in the material world will be like that of Brahma the creator. Then his karma may take him to the body of a beast like a tiger where he is surrounded with a tigerish mentality, or to the body of a tree or creeper, where different impressions may surround him. In this way, one is involved in action and reaction. The case is complex; to analyze the details of the history of a particular atom is unnecessary. We are concerned with the general thing: how the transformation of the material conception springs from pure consciousness.