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 )
Read more: They have hearts with which they do not understand,
Matters of the heart.
God-Almighty in Holy Qur’an said:Surah Ash-Shu'ara
﴿ يَوْمَ لَا يَنفَعُ مَالٌ وَلَا بَنُونَ إِلَّا مَنْ أَتَى اللَّهَ بِقَلْبٍ سَلِيمٍ﴾
“The Day when there will not benefit [anyone] wealth or children (88) “ But only one who comes to Allah with a sound heart." ( 26: 88 -89)
Surah Al Anfal verse 2
`Ali bin Abi Talhah reported that Ibn `Abbas said about the Ayah,
﴿ إِنَّمَا ٱلۡمُؤۡمِنُونَ ٱلَّذِينَ إِذَا ذُكِرَ ٱللَّهُ وَجِلَتۡ قُلُوبُہُمۡ ﴾
(The believers are only those who, when Allah is mentioned, feel a fear in their hearts)
"None of Allah's remembrance enters the hearts of the hypocrites upon performing what He has ordained. They neither believe in any of Allah's Ayat nor trust (in Allah) nor pray if they are alone nor pay the Zakah due on their wealth. Allah stated that they are not believers. He then described the believers by saying,
Read more: But only one who comes to Allah with a sound heart