Why does the text seem to devalue the attainment of heaven?

Chapter 37 questions the value of attaining a heaven that is sought merely for sensual enjoyment. It argues that a heavenly abode gained through difficult sacrifices and penance is useless if it lacks the remembrance of the Lord, such as the chanting of Govinda's name. The text makes a strong statement that where the Lord's name is not present, such a place has no real value. It goes so far as to say that whether you go to heaven or hell, there is no difference in the nature of sensual pleasure, thus dismissing the conventional pursuit of heaven as a spiritually shallow goal.