Why does the author dismiss the desire for a conventional heaven attained through rituals and sacrifices?

The author expresses a strong disinterest in the conventional idea of heaven for several reasons. According to Chapter 37, a heaven attained through difficult sacrifices, penance, and charity is ultimately undesirable because it lacks the most crucial element: the remembrance of Lord Narayana. This type of heaven is seen merely as a 'place for sensual enjoyment.' The text questions the value of such a place where there is no chanting of Govinda's name. It goes so far as to state that whether one goes to heaven or hell, there is no real difference in the nature of sensual pleasure, thus diminishing the appeal of such a celestial abode as a spiritual goal.