Why does the author of Chapter 37 seem to criticize the pursuit of a conventional heaven attained through rituals?

The author of Chapter 37 expresses a strong critique of desiring a traditional heaven achieved through difficult sacrifices, penance, and charity. The primary reason for this criticism is that such a place lacks the most essential element of spiritual life: the remembrance and chanting of God's name, specifically mentioning Lord Narayana and Govinda. The text argues that a heavenly home is merely a place for sensual enjoyment and questions its utility if it is devoid of devotion. It goes so far as to claim there is no real difference in the sensual pleasure experienced in heaven or hell, making the pursuit of such a goal meaningless compared to the true aim of realizing the all-pervading divine principle.