How does Chapter 37 define the concepts of 'death' and the 'heavenly state' from a spiritual viewpoint?

From a spiritual viewpoint, Chapter 37 defines 'death' not just as a physical event but as the manifest form returning to the unmanifest. More importantly, it identifies the true 'nooses of death' as internal states like unrighteousness (Adharma), ignorance, anger, and hatred. The 'heavenly state' is similarly redefined. It is not a location but a state of consciousness, described as beholding the Cosmic Self-form, which is free from all mental grief. This divine state is characterized by the complete absence of disease, worry, hunger, thirst, and the fear of death, allowing the soul to move about with absolute fearlessness.