Why does Chapter 37 seem to criticize or devalue the pursuit of a traditional heavenly abode?

Chapter 37 devalues the traditional concept of heaven because it is seen as merely a destination for "sensual enjoyment," which lacks spiritual substance. The text argues that if a place, even heaven, is devoid of the "remembrance of Lord Narayana" or the "chanting of Govinda's name," it is useless. It states that the difficult sacrifices and penances performed to reach such a heaven are misguided if the goal is only sensual pleasure. Instead of a physical location, Chapter 37 promotes the idea of a "heavenly state" achieved through Self-realization, which is free from all suffering and fear, a state far superior to any temporary abode of enjoyment.