Why is life on Earth considered more valuable than attaining the abode of heaven?

Chapter 37 argues that the earth-world is of profound importance, even more so than heaven. The reasoning provided is that heaven is merely a temporary place for sensual enjoyment, and one inevitably falls from it after their merit is exhausted. The text provocatively states that the pleasure experienced by Indra in heaven is of the same essential quality as a donkey wallowing in filth. In contrast, life on Earth, despite being fleeting, offers the supreme opportunity to offer every action to God. By doing this, one can attain a permanent state of fearlessness, which is far superior to a heavenly realm that may lack the remembrance of the Guru and the company of devotees.