Why does the author argue that life on Earth is more valuable than residing in heaven?

In Chapter 37, the author argues that the earth-world is of profound importance and superior to the world of Brahma or a heavenly abode. Heaven is depicted as merely a place for sensual enjoyment, from which one inevitably falls after their merit is exhausted. The text even equates the pleasure of Indra in heaven to that of a donkey in a dung-heap. In contrast, life on earth, though fleeting, provides the ultimate opportunity for liberation. The scripture states that by offering every action to God, a person can attain a permanent place of fearlessness, which is far more valuable than any temporary celestial pleasure.