Why and how can one attain heaven by seeing pleasure and pain, gain and loss, victory and defeat as the same?

According to Osho, heaven is not a place but the equanimity born when you see pleasure and pain, gain and loss, victory and defeat as equal illusions. Dropping both delusions—the idea that anyone dies or is saved, and that you are the doer—you rest in total acceptance. In this yoga of witnessing, sin and virtue dissolve, resistance ceases, and heaven is already attained.