How does Chapter 37 describe the concept of 'heaven' and what does it say about its desirability?

According to Chapter 37, heaven is not a physical place for sensual enjoyment but is the Vairaj (the Cosmic Being) itself. It is described as a divine state where one beholds the Virat (Cosmic) Self-form, which is free from mental grief, disease, worry, sorrow, hunger, and the fear of death. The text questions the desire for a conventional heaven attained through sacrifices, stating that a place lacking the remembrance of Lord Narayana is not needed. It dismisses a heavenly home meant merely for sensual enjoyment, emphasizing a spiritual state of being over a location of pleasure.