Based on Chapter 37, what is the true nature of heaven, and why is the conventional idea of heaven dismissed?

Chapter 37 explains that the true heavenly state is not a physical place for sensual enjoyment but a state of consciousness. It is described as the Vairaj (the Cosmic Being) or the Virat Self-form, a state completely free from mental grief, disease, worry, hunger, thirst, and the fear of old age or death. In this divine state, the soul moves about fearlessly without the duality of 'do's and don'ts'. The text dismisses the conventional heaven attained through sacrifices and penance, stating that a place for mere sensual pleasure is not needed, especially one where there is no remembrance or chanting of the Lord's name.