Why does the text argue that life on Earth is more valuable than attaining a place in heaven?

Chapter 37 presents a powerful argument that the earth-world is of profound importance, even more so than a heavenly abode. The text critiques heaven as "merely a place for sensual enjoyment" and points out a critical flaw: "one falls after the merit is exhausted." It dismisses the pursuit of such transient pleasures. In contrast, as highlighted in Chapter 37, life on Earth, though fleeting, provides the ultimate opportunity for liberation. It states that on Earth, "he who offers every action performed in a moment to God attains the place of fearlessness." This means our world is the sacred ground where selfless action and devotion can lead to a permanent state of liberation, a goal far superior to the temporary rewards of heaven.