Why does Chapter 37 seem to criticize the conventional idea of a heavenly abode?

Chapter 37 critiques the conventional pursuit of heaven by questioning its ultimate spiritual value. The text points out that many people strive for a heaven attained through difficult sacrifices and penance, but it dismisses this heavenly home as 'merely a place for sensual enjoyment.' The chapter argues that if a place lacks the chanting of Govinda's name and the remembrance of Lord Narayana, it is of little use. It goes so far as to suggest that in terms of sensual pleasure, there is no real difference between heaven and hell, thereby elevating the state of Self-realization and constant devotion to God far above the mere enjoyment of celestial pleasures.