Based on prior knowledge, we don't have enough information to directly analyze the relationship between the feature "GEPAR_S_n" and "chronic heart failure". However, we can still create the dictionary by assuming that patients with chronic heart failure may have different distribution of values for the feature compared to patients without chronic heart failure.

Here is how the dictionary can be constructed:

```json
{
    "no": ["yes", "no"], 
    "yes": ["yes", "no"]
}
```

Since the feature "GEPAR_S_n" is a binary categorical variable with categories 'yes' and 'no', both classes of the target variable "chronic heart failure" may have either 'yes' or 'no' for the feature. Therefore, both lists for 'no' and 'yes' target classes include all possible values of "GEPAR_S_n".