In H. P. Blavatsky's view these lokas are not so much place as states of consciousness:
The Lokas and Talas represent planes of consciousness on this earth, through some of which all men must pass, and through all of which the Chela must pass on his way to Adeptship. Everyone passes through the lower Lokas, but not necessarily through the corresponding Talas. There are two poles in everything, seven states within every state.
The lokas are:
Bhur-loka: the earth.
Bhuvar-loka: the space between the earth and the sun, region of munis and siddhas.
Svar-loka: the heaven of Indra between the sun and the polar star.
Mahar-loka: abode of saint who are co-existent with Brahmā.
Jana-loka: abode of Brahmā's sons, Sanaka, Sananda and Sanat Kumara.
Tapar-loka: where the the deities called Vairagis reside.
Satya-loka: is the abode of Brahmā.
The three first lokas are destroyed at the end of each kalpa (day of Brahmā). The fourth loka is not destroyed but is uninhabitable from the heat at the time of the destruction of the three lower lokas. The last three are detroyed only at the end of the life of Brahmā or Mahakalpa (100 years of Brahmā).
- Lokas at Theosopedia
- Helena Petrovna Blavatsky, Collected Writings vol. XII (Wheaton, Ill: Theosophical Publishing House, ???), 670