Why does Chapter 37 criticize the desire for a heavenly abode, and what does it propose as a superior alternative?

Chapter 37 questions the value of aspiring to a conventional heaven, which it describes as merely a place for sensual enjoyment attained through difficult penance and charity. The text argues that such a place is useless if it lacks the remembrance and chanting of the Lord's name. It suggests there's no real difference in sensual pleasure whether one goes to heaven or hell. Instead of this transient goal, Chapter 37 proposes a superior alternative: realizing the Virat (Cosmic) Self-form. This is described as a divine state free from all suffering, grief, and fear, where the soul moves fearlessly. The ultimate goal, therefore, is not a location but a state of being achieved by overcoming ignorance.