Why does Chapter 37 critique the desire for a heavenly abode that is attained through sacrifices and penance?

Chapter 37 presents a compelling critique of the conventional desire for heaven. It questions the value of attaining a heavenly home through difficult sacrifices and penance if that abode lacks the essential element of remembering Lord Narayana. The chapter dismisses such a heaven as merely a "place for sensual enjoyment." It provocatively states that where there is no chanting of Govinda's name, such a place is useless. The text goes even further by asserting that there is no difference in the sensual pleasure found in such a heaven and that found in hell, thereby diminishing the distinction and highlighting that the ultimate goal should be God-realization, not temporary celestial pleasures, as detailed in this chapter.