Many spiritual traditions aim for attaining heaven. Why does Chapter 37 argue that life on Earth is more valuable?

Chapter 37 critiques the pursuit of heaven, describing it as merely a place for sensual enjoyment from which one inevitably falls after their merit is exhausted. The text boldly states that the pleasure found there is no different from earthly pleasures, comparing Indra's celestial garden to a donkey's dung-heap. In contrast, the earth-world, despite its fleeting nature, is presented as being of profound importance. This is because it is on Earth that one can offer every action to God, engage in devotion, and attain a state of fearlessness. The scripture posits that any place, even heaven, is useless if it lacks devotees, the narration of the Guru's stories, and the worship of God, making Earth the superior ground for spiritual attainment.