Srimad-Bhagavatam: Canto 8 - Chapter 1 - Verse 5


वैकुण्ठ: कल्पितो येन लोको लोकनमस्कृत: ।रमया प्रार्थ्यमानेन देव्या तत्प्रियकाम्यया ॥ ५ ॥


vaikuṇṭhaḥ kalpito yenaloko loka-namaskṛtaḥramayā prārthyamānenadevyā tat-priya-kāmyayā


Just to please the goddess of fortune, the Supreme Personality of Godhead, Vaikuṇṭha, at her request, created another Vaikuṇṭha planet, which is worshiped by everyone.


Śrīla Viśvanātha Cakravartī Ṭhākura remarks here that this Vaikuṇṭha planet, like Śrīmad-Bhāgavatam, appears and is said to be born or created, but both Śrīmad-Bhāgavatam and Vaikuṇṭha eternally exist beyond the material universes, which are enveloped by eight kinds of coverings. As described in the Second Canto, Lord Brahmā saw Vaikuṇṭha before the creation of the universe. Vīrarāghava Ācārya mentions that this Vaikuṇṭha is within the universe. It is situated above the mountain known as Lokāloka. This planet is worshiped by everyone.