What is Sai's perspective on heaven versus life on Earth? Is striving for heaven the ultimate goal?

According to Chapter 37, the conventional desire for heaven is misguided. The text questions why one would desire a heavenly abode that lacks the remembrance of Lord Narayana and is merely a place for sensual enjoyment. It provocatively states that there is no difference in the quality of sensual pleasure whether one is Indra in heaven or a donkey in a dung-heap. Instead, the earth-world is considered of profound importance. Even though life here is fleeting, Chapter 37 explains that he who offers every action to God can attain a state of fearlessness. The true 'heavenly state' is described not as a place, but as the realization of the Cosmic Self, a state free from grief, disease, and fear.