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

Chapter 37 presents a compelling argument for the profound importance of the earth-world over the abode of heaven. It states that heaven is merely a place for sensual enjoyment, from which one inevitably falls after their merit is exhausted. The text even posits that the pleasure of Indra in his garden is of equal weight to that of a donkey in a dung-heap. In contrast, life on Earth, though fleeting, offers a unique opportunity. A person who offers every action performed in a moment to God can attain the place of fearlessness, making earthly existence far more valuable than a place that lacks the presence and stories of Hari and the Guru.