Why does the text seem to dismiss the value of going to heaven, even though it's typically seen as a desirable goal?

The text questions the pursuit of heaven because it is framed merely as a place for sensual enjoyment that lacks the most crucial element: the remembrance of the Lord. Chapter 37 points out that even if heaven is attained through difficult sacrifices and penance, it is not worthwhile if it lacks the chanting of Govinda's name or the remembrance of Lord Narayana. The scripture goes so far as to say there is no difference in the sensual pleasure found in heaven or hell, making a heavenly home without devotion ultimately useless.