The essence/source of the heart is 'the brain.'
The brain is an object that is part of the human body.
If the brain takes action, it gets conveyed to the heart and the heart feels it.
Loving with the heart becomes actually loving with the body called, 'brain.'
That is why even if a person commits adultery with the heart,
it becomes them committing the sin of love and even if they think something
good with the heart, it becomes something done with the body and therefore,
becomes merit.
