From The Way of Truth Eternal, Book One, page 71
The mind and heart are the two opposing forces that create the illusion and tension and balance that comprise the lower worlds. The mind fabricates illusion, the heart, truth. And so, man's great challenge in this next age is to quiet the raucous mind and allow it to quietly rest and to open the heart to hearing and perceiving the truth and love of higher realms that Soul does wish to say to it.
The mind does perceive of life as an illusion to be won at higher and higher levels with no end or final destination in sight, only that for each new level gained, whether in financial achievement, sports, homes, jobs, educational degrees, cars, clothes, wives or whatever is the case, the mind does always seek a greater level of gratification and pleasure and accomplishment and does tell the lower self that only if this next level can be achieved shall true happiness and pleasure be finally known and realized. And this is the great paradox of the illusion, for it is a game that never can be won.
The heart, in contrast, does seek of truth, which requires nothing of material illusion, save the basic requirements for sustenance and simple comfort to keep Soul's shell happily and safely maintained at a level that allows the undertaking of quiet contemplation and a basic life of comfort and safety. This is not to say, however, that men of God must be poor or hermits or cannot enjoy the many pleasures of life and successful living, for this is truly not the case. However, those finer and more pleasurable things of a material existence must be garnered and won in a neutral fashion and without attachment or due fixation on the end that is finally achieved, for a man or woman of God does learn and know how to create the life that is desired in harmony with Spirit and God's laws, and this is the key to having all that you desire, but in a way that does not violate the purpose and nature of Soul's existence on this plane.
And so, for the mind, the purpose of compassion is a thing that is to be done to achieve of material gain as well by impressing friends or upholding moral conventions of the social consciousness that exists and enslaves the actions and ways of the mental body of man. Whereas the heart does view compassion as an act of grace and truth, by seeing the root cause and energy of each action in each situation and acting in the manner that honors the position and challenge and intention that the Soul in question does take along its own path, of its learning and unfoldment.
Of wisdom, the mind does view as just experience gained through living that allows the mind to make more advantageous decisions to gain the goals of illusion it seeks with greater haste and efficiency. The heart, however, does view wisdom as the accumulated understanding of the higher law of God and the increased facility of living and walking and acting in Its will and in Its way in a manner that is karmically neutral and supports the highest interest of all the Souls involved.
And finally of love, the mind does view in purely practical terms as an extension of the need to procreate and the physical desires of the hormonal body and merely nothing more of a higher level or understanding; whereas, the heart does know that love is a many leveled connection between two Souls who wish to support each other and express their divinity within the physical world and become together a channel for the greater love and power of God to those who need it most.