Why does the text suggest that life on Earth is more valuable than attaining a heavenly realm?

According to Chapter 37, the pursuit of heaven is misguided because it is merely a place for sensual enjoyment from which one inevitably falls after their accumulated merit is exhausted. The text provocatively states that the pleasure Indra finds in heaven is of the same quality as a donkey wallowing in a dung-heap. In contrast, the earth-world is described as being of profound importance. Even a fleeting life here is more valuable because if one offers every action to God, they can attain a state of fearlessness. The earth-world offers the unique opportunity for devotion and worship, which are considered more valuable than the temporary pleasures of any heavenly realm.