The text seems to downplay the importance of heaven. Why is life on Earth considered more valuable for a devotee than the heavenly realms?

Chapter 37 argues that the earth-world is of profound importance and superior to heaven for spiritual progress. While heaven is a place for sensual enjoyment, this pleasure is temporary, and one falls from it once their merit is exhausted. The text provocatively states that the pleasure of Indra in his celestial garden is of the same quality as a donkey wallowing in a dung-heap. In contrast, the earth-world, even with its fleeting lifespan, offers the unique opportunity to offer every action to God, listen to the stories of the Guru, and engage in devotion, which leads to the place of fearlessness, a state more desirable than temporary heavenly bliss.