Heaven

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Heaven is not the final destination it is transit, even on heaven like earth kings have their own cartel and they look down upon people not so rich, even those not so rich look down upon the poor.

Then why all harp about heaven in return of good karma?
Your child is unwell and you have to give him a bitter medicine, if he refuses to have the same, you tempt the child with a candy, similarly taste of some good karmas are bitter e.g. the taste of TRUTH, hence God has to give the temptation of Heaven in return of good Karma.

The final destination should be 'Moksha' an end from the cycle of birth - death - rebirth, an eternal life in the company of the Lord himself.

Shreemad Bhagwadpuran, Part 11