Why does Chapter 37 seem to devalue the attainment of heaven?

Chapter 37 questions the desire for a heavenly abode that is attained through difficult sacrifices and penance, arguing that such a place often lacks the remembrance of Lord Narayana. The text explicitly states that this type of heavenly home is merely a place for sensual enjoyment, and it poses the question, 'Where there is no chanting of Govinda's name, what is the use of such a place?' The chapter concludes that from the perspective of sensual pleasure, there is ultimately no difference whether one goes to heaven or to hell, thereby devaluing it in favor of true devotion and Self-realization.