Vishnu Purana has discussed the concept of loka in one of its chapters in detail. The Purana has discussed the regions above the world or the lokas. This Purana begins with describing the Bhuvar loka or the Bhurloka is the atmospheric sphere. It spreads both in diameter and circumference above the earth. In the Bhuvar loka is present the solar region as well as the lunar region. The solar region is situated at a distance of hundred thousand yoyanas from the earth and the region of the moon, on the other hand, is situated at a same distance from the sun. Just above the moon is situated the orbit of all the lunar constellations. The various planets are also situated in the Bhuvar loka. The planets that are present in the Buvar loka are Mercury, Venus, Mars, Jupiter and Saturn. The planet Mercury is situated at a distance of two hundred thousand yoyanas upwards from the earth. The region of the seven Rishis and the region of Dhruva or the pole star are also situated in the Bhuvar-Loka or the Bhurloka.

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.