Why does the author of Chapter 37 devalue the traditional concept of heaven, and what is considered a more worthy spiritual goal?

The author of Chapter 37 questions the desire for a heavenly abode that is attained through difficult sacrifices and charity, because such a place is seen merely as a realm for sensual enjoyment. The text poignantly asks what use such a place is if there is no chanting of the Lord's name, specifically Govinda. The chapter suggests that a heaven lacking the remembrance of Lord Narayana is not a worthy goal. Instead, a more profound spiritual aspiration is expressed: for wisdom to remain steady, for the spirit of service to grow, for unwavering devotion to be fixed at the Satguru's feet, and to see Divinity in all beings with an eternal love for His name, as mentioned in Chapter 37.