How does Chapter 37 redefine the concept of 'heaven' and why does it dismiss the conventional idea?

Chapter 37 presents a philosophical reinterpretation of heaven, moving it from a location to a state of being. It posits that heaven is not a separate realm but is the Vairaj (the Cosmic Being) itself, the Virat Self-form. This divine heavenly state is characterized by the complete absence of disease, worry, sorrow, hunger, thirst, and the fear of old age or death. It is a state of fearlessness and non-duality. The text dismisses the conventional idea of heaven attained through rituals, stating it is merely a "place for sensual enjoyment" and questions its value if it lacks the remembrance of God's name, like Govinda.