The text discusses heaven, but is it actually a desirable place to be?

The perspective on heaven presented in Chapter 37 is complex. On one hand, it describes a true heavenly state as being the Cosmic Self, a state free from mental grief, disease, worry, and the fear of death. However, it criticizes the common desire for a heavenly abode attained through sacrifices and penance. This other version of heaven is dismissed as merely a place for sensual enjoyment. The text explicitly questions the value of such a place, stating that if there is no chanting of Govinda's name, it is useless. Therefore, a heaven focused on sensual pleasure without divine remembrance is not considered a worthy goal.