Why does the text seem to criticize the desire for a traditional heavenly home?

The text strongly critiques the pursuit of a heavenly abode as a primary spiritual goal. Chapter 37 questions the value of attaining heaven, even through difficult sacrifices and penance, if that realm lacks the remembrance of the Lord (referred to as Narayana and Govinda). The core of the criticism is that such a heaven is 'merely a place for sensual enjoyment.' The text argues that where there is no chanting of Govinda's name, the place is useless. It makes a striking point by stating that whether one goes to heaven or hell, there is no difference in the experience of sensual pleasure, thereby devaluing it in favor of constant, loving remembrance of God as the true goal.