Why does the text suggest that life on earth is more valuable than a life in heaven?

Chapter 37 presents a compelling argument for the profound importance of the earth-world over a temporary heavenly abode. It dismisses the heavenly home as merely a place for sensual enjoyment, which is ultimately no different from earthly pleasures, and points out that one inevitably falls from heaven after their merit is exhausted. In contrast, the earth-world, despite its fleeting nature, offers a unique opportunity. The chapter states that a person who offers every action performed in a moment to God can attain a permanent place of fearlessness. This makes earthly existence more valuable because it is the ground for achieving eternal liberation, unlike the transient rewards of heaven.