Why does Chapter 37 seem to criticize the desire for heaven?

Chapter 37 critiques the conventional pursuit of heaven because it views it as a limited and ultimately unfulfilling goal. The text questions why one would desire a heavenly abode attained through difficult sacrifices and penance if it lacks the essential element of remembering Lord Narayana. It dismisses such a heaven as "merely a place for sensual enjoyment." By stating that there is no real difference in the sensual pleasure found in heaven or hell, the chapter profoundly devalues the pursuit of heavenly pleasure. The focus is shifted away from a transactional goal and towards a state of constant divine remembrance and the realization of the non-dual Cosmic Self, which is presented as a far superior state.