How is 'heaven' defined in this chapter, and is it presented as a desirable goal?

Chapter 37 presents a unique perspective on heaven, defining it not as a physical place but as a state of being. It is described as the Vairaj (the Cosmic Being) itself—a state free from mental grief, disease, worry, or fear of death. However, the text questions the desirability of a heaven attained through rituals if it lacks the remembrance of God. It critiques such a place as being merely for sensual enjoyment and concludes that a heaven where Govinda's name is not chanted is of no real use, making little difference from any other realm of sensual pleasure.