How does this scripture define 'heaven', and why does it seem to criticize the desire for a traditional heavenly abode?

Chapter 37 presents a non-traditional view of heaven. It defines heaven not as a location, but as the realization of the Vairaj (the Cosmic Being) or the Virat (Cosmic) Self-form, a state of consciousness free from disease, worry, sorrow, hunger, thirst, and the fear of death. The scripture criticizes the pursuit of a conventional heaven attained through sacrifices and penance, describing it as merely a place for sensual enjoyment. It questions the value of such a place if it lacks the remembrance and chanting of God's name, like Govinda or Narayana, suggesting that without devotion, it offers no real spiritual benefit.