Let us see the heart of God first. He has a grieving heart which grieves over the sins of mankind. He also has a compassionate heart which longs to gather together and comfort His people like a mother comforts her children.
Now let us look at the heart of man. It is deceitful above all things. It cannot be cured. Nor can its thoughts be understood easily.
Jesus pointed out that it is out of the overflow of the heart that the mouth speaks. He also pointed out that all kinds of evil come from the inside of man, from his heart; that is what makes him unclean.
Again Jesus pointed out that the heart of man will be where man’s treasure is. So a man of earthly treasure will have his heart there while a man with heavenly riches will have his heart there.
A pure heart is a great blessing and sinners pray to God to create in them a pure heart. Jesus spoke of the blessedness of the pure in heart for they will be able to see God.
Since man by himself was unable to keep God’s law, God Himself had earlier promised that He will give His people a new heart; a heart of flesh after removing their heart of stone.
Finally, God’s people are commanded to love God with all their hearts.