What distinguishes the 'divine heavenly state' from the conventional idea of heaven as explained in Chapter 37?

Chapter 37 draws a sharp distinction between two concepts of heaven. The conventional heaven, attained through sacrifices and penance, is critiqued as being merely a place for sensual enjoyment, which the text deems unnecessary, especially if it lacks the remembrance of God. In contrast, the 'divine heavenly state' is not a location but a state of being—the realization of the Virat or Cosmic Self-form. This superior state is characterized by the complete absence of disease, worry, hunger, thirst, or fear of old age and death. It is a state of fearlessness where duality ceases, and the soul recognizes the one divine principle pervading all of creation, from Brahma down to a blade of grass.