How does Chapter 37 describe the concept of heaven, and why might it be considered undesirable?

Chapter 37 offers a nuanced view of heaven. It describes the true 'divine heavenly state' as the realization of the Cosmic Self, a state of being completely fearless and free from all suffering, disease, worry, and fear of death. However, it also criticizes the pursuit of a conventional heaven attained through difficult sacrifices and rituals. This type of heaven is dismissed as 'merely a place for sensual enjoyment' and considered useless if it lacks the remembrance of the Lord and the chanting of Govinda's name, making it no different from hell in its potential for attachment.