Page 301 - Complete Works of Dr. KCV Volume 1

In one sense the heart, including all its systems, extends to the whole physiological man. Similarly the mind or nervous system, from the head down to the toes, may be considered as almost synchronising with the former. But we recognize the physical heart as the centre of the former, and the head as the centre of the latter.
The Yoga of transmission takes up the heart, for it is that which has to be taken up as the starting point of the human individual, as already stated. It is by this heart that man decides his own fate and future. Where it leads he goes. Of course by exercise of will he some times subordinates the demands of the heart to those of the head, or to the larger interests of the entire organism. But his intuition seems to be based more on the yearning of the heart than on the reasoning of the head.
Since the heart is the seat of love, or offering oneself to the Ultimate, the heart is accepted for the purpose of stimulating love for God. Instead of offering an external object as the object of love, one is made to seek that which is transcendent to both the objectives external and the objective external and the subjective.
The object is something suggested, by many, as capable of keeping up our sensory attention. An object having the characteristics of beauty and attractiveness is counselled. There are some who suggest that one should, by analogy, think of the object of attainment as all pleasing, and delight. But the real goal is attainment of that consciousness which can perceive the Ultimate as all and everything. If consciousness is what has to be enlarged or made subtle, it has to be led up to higher levels of the psychic organisation in man, whose gross representations are the nervous and circulatory systems. The purification of the heart is achieved by seeking the entry of the transmitting force into it, so that it may not only help the process that is going on all the time, but also help it to be sensitive to the ascent of consciousness to higher centres within it.
The centres or points which the Sri Ramchandra's Raja Yoga technique has, at the beginning itself, undertaken to purify and make capable of subtle experiences are those near the heart-they are called A and B. The location of these two points are given in the "Efficacy of Rajyoga" by Sri Ram Chandra. The points A and B are those, which the seeker has to attend to