How does the text explain the nature of the Cosmic Being (Vairaj) and its relationship to the world and heaven?

Chapter 37 explains that the Vairaj, or the Cosmic Being, is itself the heavenly world. It is the Virat (Cosmic) Self-form, which is inherently free from mental grief. This single, unifying principle is described as pervading everything in existence, from the creator Brahma down to the smallest blade of grass, and is present in all moving and non-moving things. The text emphasizes that this principle is the same here on earth as it is in the hereafter, without any difference, representing a singular, all-encompassing reality.