Why does the text seem to devalue the pursuit of heaven, even if it's earned through good deeds?

Chapter 37 questions the ultimate desirability of the abode of heaven, even one attained through difficult sacrifices, penance, and charity, because it may lack the crucial element of devotion. The text critiques the heavenly home as being "merely a place for sensual enjoyment." It pointedly asks what the use of such a place is if there is no chanting of Govinda's name. This implies that the state of constant remembrance and love for the divine is superior to the fleeting sensual pleasures that heaven might offer, making devotion the higher goal.