Reasoning and Comprehension .The heart is the place of reason .
The Qur’an said:Surah 22 Al Hajj verse 46
﴿ أَفَلَمْ يَسِيرُوا فِي الْأَرْضِ فَتَكُونَ لَهُمْ قُلُوبٌ يَعْقِلُونَ بِهَا أَوْ آذَانٌ يَسْمَعُونَ بِهَا ۖ فَإِنَّهَا لَا تَعْمَى الْأَبْصَارُ وَلَٰكِن تَعْمَى الْقُلُوبُ الَّتِي فِي الصُّدُورِ ﴾
So have they not traveled through the earth and have hearts by which to reason and ears by which to hear? For indeed, it is not eyes that are blinded, but blinded are the hearts which are within the breasts. ( 22:46 )
2. Un-comprehending and Reasoning
The Qur’an said:Surah Al Araf V.179
﴿ لَهُمْ قُلُوبٌ لَّا يَفْقَهُونَ بِهَا وَلَهُمْ أَعْيُنٌ لَّا يُبْصِرُونَ بِهَا ﴾
……. They have hearts with which they do not understand, they have eyes with which they do not see, and they have ears with which they do not hear….. (7:179 )
And said:Surah Tawba verse 87
﴿ وَطُبِعَ عَلَىٰ قُلُوبِهِمْ فَهُمْ لَا يَفْقَهُونَ ﴾
They were satisfied to be with those who stay behind, and their hearts were sealed over, so they do not understand. (9:87)