From the perspective of Chapter 37, why is the conventional desire for heaven misguided?

Chapter 37 challenges the conventional pursuit of heaven by questioning its ultimate value. The text points out that a heavenly abode attained through difficult sacrifices and penance is meaningless if it lacks the remembrance and chanting of the Lord's name, such as Govinda or Narayana. It dismisses the heavenly home as merely a place for sensual enjoyment. The chapter goes further by stating that in terms of sensual pleasure, there is no real difference between heaven and hell. The true "heavenly state" is described not as a location but as a state of being—beholding the Cosmic Self-form, which is free from all suffering, fear, and duality.