Tapoloka, or Tapaloka, is the second-highest loka of the universe, located 120,000,000 yojans below Satyaloka, the abode of Brahma. In Tapoloka, the deities called the Vaibhrajas reside along with many other divine entities. 80,000,000 yojans below Tapoloka is Janaloka.
Tapoloka is the abode of Vairagis (spirits of rishis), Vaibhrajas (divine dieties immune to fire), Ayohnija devatas and tapas. When the time for the mahapralya comes, the residents of Tapoloka transform into spiritual bodies and enter Vaikuntha, which is not in the material universe. They reside here eternally.