The Ba’al Shem Tov teaches that “a person is where his thoughts are.”
Although Judaism places a premium on action and speech, these two faculties can hide one’s true intentions. It is by understanding the thoughts behind the deeds that we can appreciate their value and sincerity. In a sense, a disconnect is formed between the speaker and the listener and between the doer and the observer. It is the thoughts behind the words we say and the motives hidden in the things we do that actually create a connection.
This then, is why Judaism puts such emphasis on our thoughts upon rising each morning; it is these thoughts which carry us through the day - influencing our speech and actions throughout, and connecting us with others.