What is the nature of heaven according to Sai's teachings, and is it a desirable goal?

Chapter 37 explains that the desire for a heavenly abode, often attained through difficult sacrifices, is questionable if it lacks the remembrance of God. It is described as merely a place for sensual enjoyment, no different in essence from earthly pleasures. The text even equates the pleasure of Indra in heaven with that of a donkey in a dung-heap, noting the pleasure is of equal weight. Instead of a physical place, the true "heavenly state" is described as realizing the Cosmic Self-form (Virat), which is free from mental grief, disease, worry, and the fear of death. As detailed in this chapter, this state is not a location but a state of consciousness where one moves about fearlessly.