How does the scripture contrast the common idea of heaven with the true 'divine heavenly state'?

Chapter 37 presents a strong critique of the conventional view of heaven. It dismisses the heaven attained through sacrifices and penance as merely a place for 'sensual enjoyment' and questions its value, especially if it lacks the remembrance of Lord Narayana or the chanting of Govinda's name. In contrast, the true 'divine heavenly state' is described not as a location, but as the Vairaj (the Cosmic Being) itself—a state of being free from mental grief, disease, worry, hunger, and fear. In this state, where there is no duality, the soul moves about completely fearless, which is presented as a far more desirable goal than a transient heaven of sensory pleasure.