How does Chapter 37 contrast the conventional idea of heaven with the true 'divine heavenly state'?

Chapter 37 presents a critical view of the conventional heaven, describing it as a place for sensual enjoyment attained through sacrifices and penance, but ultimately useless if it lacks the remembrance of God's name. In contrast, as Chapter 37 explains, the true divine heavenly state is the Virat (Cosmic) Self-form, which is free from mental grief. This state is characterized by the absence of disease, worry, sorrow, hunger, thirst, or the fear of old age and death. It is a state where the soul moves fearlessly, free from the duality of 'do's and don'ts'.