Krishna advised that we should cut down this very strongly rooted banyan tree [representing our material existence] with a firm weapon of detachment and thereafter search out for that place from where, having gone, one never returns. Krishna now clarifies that that place is His own spiritual abode while listing down a few of its salient attributes.
Neither (na) the sun (sūryo) nor the moon (na śaśāṅko) nor the fire (na pāvakaḥ) lights up (bhāsayate) that place (tad). Those who reach there (yad gatvā) never return (na nivartante) back [to this material world]. That place (tad) is Krishna’s own (mama) supreme (paramaṁ) abode (dhāma). (BG 15.6) That is also our eternal home because we are in fact a part and parcel of Krishna as confirmed next.
Every living being (jīva-bhūtaḥ) in this world (jīva-loke) is eternally (sanātanaḥ) a part and parcel (āṁśo) of Krishna alone (mamaiva). Being situated within the material nature (prakṛti-sthāni), the living being is struggling (karṣati) with the mind (manaḥ) as the leader among the six senses (ṣaṣṭhānīndriyāṇi). (BG 15.7) How does this struggle in the material world look like?
Acquiring these senses (gṛhītvaitāni), as (yad) the living being wanders (saṁyāti) acting as the master of the body (īśvaraḥ) accepts (avāpnoti) the body (śarīraṁ), and (ca) as (yac) it also (api) gives up (utkrāmati) the body, it appears just like (iva) the air (vāyur) carrying aromas (gandhān) from its source (āśayāt). (BG 15.8) Taking possession over (adhiṣṭhāya) the sense of hearing (śrotraṁ), the sense of sight (cakṣuḥ), and the sense of touch (sparśanaṁ ca), the sense of taste (rasanaṁ), and the sense of smell (ghrāṇam) as well (eva ca), along with the mind (manaś ca), the living being (ayaṁ) immerses into (upasevate) the sense objects (viṣayān). (BG 15.9)
The bewildered (vimūḍhā) does not perceive (nānupaśyanti) the living being quitting [the body] (utkrāmantaṁ), or even (api) being situated [in the body] (sthitaṁ vā), or while enjoying (bhuñjānaṁ vā) under the spell of the modes of material nature (guṇānvitam). Those seeing through the eyes of knowledge (jñāna-cakṣuṣaḥ) perceive (paśyanti) all these. (BG 15.10) The endeavoring yogis (yatanto yoginaś) being situated on the platform of the self (ātmany avasthitam) also (ca) perceive (paśyanti) this (enaṁ). But the uncontrolled [not acting on the platform of the soul] (akṛtātmāno) and the unmindful [not aware] (acetasaḥ) cannot perceive these facts however hard they may try (yatanto ’py). (BG 15.11)
Thus, we belong to the spiritual world but we are currently suffering owing to our perpetual ignorance of this point and our ongoing affinity for the matter.