Why does the scripture suggest that life on Earth is more valuable than residing in heaven?

Chapter 37 argues that the earth-world is of profound importance and is better than heaven for several reasons. It posits that one's stay in heaven is temporary, as a person falls from it once their accumulated merit is exhausted. Furthermore, it describes heaven as merely a place for sensual enjoyment, which it equates to earthly pleasures, stating there is no difference between Indra reveling in a garden and a donkey wallowing in a dung-heap. In contrast, though life on earth is fleeting, it provides the unique opportunity to offer every action to God, which allows one to attain a permanent place of fearlessness.