This matter, however, must be understood in greater depth. As mentioned earlier, it is indeed true that intellect is revealed mainly in the brain. It is mainly the emotive powers which are revealed in the body as a whole. Thus we observe that people are generally either in high spirits or depressed. Both these moods stem from the emotive powers. Yet, upon deeper reflection, we find that intellect also reveals itself in the body, even within such lower organs as the hands and feet. The hands and feet are vessels for the lowliest soul power of movement, yet they too reveal the aspect of intellect. There are those blessed with artistic or calligraphic talents which require a great deal of intelligence. Others have the ability to dance beautifully, which also requires a good deal of intelligence. We thus observe that intellect is revealed within the whole body, and not only in the brain.
The matter is to be understood as follows: the degree of intellect revealed in the body is but a faint glimmer of the intellect's essence. There are many reasons for this. The first is that, of the numerous levels of intellect, the one which deals with action and motion is the lowest. A second reason is that actions requiring movement are essentially physical acts. While it is true that the motions are guided by intellect, intellect serves only as a vehicle to achieve the main result, be it painting or dancing. The third reason is that the intellect which directs the movements of the hands and feet must first pass through the emotions, which serve to dilute it.
From the above we understand that pure intellect as revealed in the brain is on a much higher plane that that which is revealed in the rest of the body. Other bodily organs receive only the faint glimmers of intellect necessary for them to fulfill their functions. The essence of revealed intellect occurs only in the brain.
Intellect and emotion are particular powers, each residing in a compatible organ. The more spiritual the power, the more refined the organ in which it resides. The physical composition of the heart is thus coarser than the brain. In a similar fashion, the digestive tract is coarser than the heart, and the heels are even coarser than the digestive tract. There is a well-known axiom1 that the higher the degree of revelation, the greater its ability to descend. Since will is loftier than intellect, it follows that its ability to descend is greater. Therefore the power of will is found in all parts of the body, and affects all organs and powers.
As explained above, the brain is the most physically refined organ, and within it resides the superior power of revealed intellect. For this reason the influence of will on intellect is not readily apparent. Its degree of obedience to will is less than that of the foot which, lacking revealed intellect of its own, is more obedient to the will.
Just as the highly refined brain possesses a unique quality, so does the foot. Its unique quality is that the power of will is more manifest there than in the brain. For this reason it is easier to immerse the foot in hot water than the head.
In summary: All organs contain a glimmer of intellect in order to function. However, revealed intellect resides mainly in the brain. Will, the highest power, affects the coarsest organ, the heel, more than it affects the most refined organ.