How does Chapter 37 define the concepts of 'heaven' and 'death'? Are they presented as physical realities?

According to the teachings in Chapter 37, heaven is not a physical place but a state of being. It is described as the Vairaj (the Cosmic Being) or the Virat (Cosmic) Self-form, a state free from mental grief, disease, worry, and the fear of old age or death. This divine heavenly state is achieved by crossing what the text calls the 'nooses of death,' which are unrighteousness, ignorance, anger, and hatred. Similarly, Chapter 37 redefines death not as an end, but as the process of the manifest form, which comes from the unmanifest, returning to the unmanifest state once again.