What is Sai Baba's perspective on heaven, death, and the ultimate goal of human life?

According to Chapter 37, the pursuit of a conventional heaven is misguided. It is described as merely a place for sensual enjoyment, from which one falls after their merit is exhausted. The text provocatively states there is no difference between the pleasure of Indra in heaven and a donkey in a dung-heap. Instead, death is defined as the transition from the manifest back to the unmanifest, and its true 'nooses' are unrighteousness, ignorance, anger, and hatred. The ultimate goal is not to reach a physical heaven but to attain the 'divine heavenly state' here and now. This is a state of consciousness, a realization of the Cosmic Self, which is free from all sorrow, fear, and duality. This state is considered far superior to any temporary celestial abode.