Why does the scripture seem to devalue the pursuit of a heavenly abode?

The text presented in Chapter 37 discourages the pursuit of heaven by reframing its purpose. It argues that the heavenly home, often attained through difficult sacrifices and penance, is merely a place for sensual enjoyment. The scripture posits that such a place is not needed, especially if it lacks the remembrance of Lord Narayana. It provocatively asks, "Where there is no chanting of Govinda's name, what is the use of such a place?" Ultimately, it suggests that from the perspective of sensual pleasure, there is no significant difference between heaven and hell, thus diminishing the value of striving for heaven over true devotion.