Why is life on Earth considered more valuable than an existence in heaven?

Chapter 37 argues that the earth-world is of profound importance, even more so than heaven. While heaven is often seen as a place of immense pleasure, the text describes it as a temporary realm for sensual enjoyment from which one falls after their merit is exhausted. It even equates the pleasure of Indra in heaven to that of a donkey in a dung-heap. In contrast, the earth-world is the unique place for attaining ultimate liberation through the "science of the oneness of Brahman and the Self." Even a fleeting life on earth, if every action is offered to God, can lead to a state of fearlessness, making it superior to any other world.